The State Tax Service has developed "roadmaps" — step-by-step instructions for correctly filling out the VAT Payer Data Table. The goal: reduce blockages that arise not from tax evasion schemes, but from technical errors made by conscientious entrepreneurs. This was announced by Lesya Karnaukh, acting head of the State Tax Service.
What is the Data Table and why does it solve everything
The VAT Payer Data Table is a document in which an entrepreneur declares their activities in advance: commodity codes under the Ukrainian Classification of Goods by Foreign Economic Activity (UKT ZED), service codes, suppliers and customers. If the Table is accepted and recognized by the SMKOR system, subsequent invoices with the same codes are registered automatically, without delays.
The problem is that one incorrect code — and the Table is rejected. And without an accepted Table, the taxpayer finds themselves in a situation where each invoice again goes through automated risk scoring.
"Sometimes even one minor error is enough to stop the process. One inaccuracy — and the tax invoice is halted."
Lesya Karnaukh, acting head of the State Tax Service
The figures the State Tax Service considers a success
According to Karnaukh, the rate of blocked invoices over a year has decreased more than sevenfold: from 0.84% in February 2025 to 0.1% as of early 2026. That means 99.9% of invoices are now registered automatically.
In parallel, in September 2025, the Cabinet of Ministers adopted amendments to Resolution No. 1165 — the basic document regulating the procedure for halting VAT invoice registration. The amendments, in particular, added new conditions for unconditional acceptance of the Table: average monthly number of employees from 3 persons, VAT payer registration for at least 365 days, agricultural land plots of 200 hectares or more for farmers.
What the "roadmaps" change in practice
Before the instructions appeared, an entrepreneur whose Table was rejected had two options: contact the State Tax Service's consultation centers (opened in each region a year ago) or go to court. The court route takes up to 1,095 days to appeal, if there was no administrative appeal, or 3 months after it.
The "roadmaps" are intended to reduce the number of initial errors — that is, to reduce the burden on both businesses and the State Tax Service commissions that review disputed Tables. Key errors the documents should help avoid:
- Mismatch of UKT ZED codes with actual activities — the most common reason for Table rejection.
- Lack of explanations about the taxpayer's activities in the form of an appendix to the Table (form J/F1360102).
- Failure to specify types of activities — without them, the Table does not provide protection even after acceptance.
- Submitting the Table after blockage rather than preventively — it does not unblock already halted invoices.
Context that should not be missed
SMKOR — the system for monitoring VAT invoice compliance with risk criteria — introduced cross-matching in 2026: if an entrepreneur registers a new company under the same director or accountant and begins similar activities, the system automatically marks it as risky. In other words, "restarting" a business from scratch to avoid blocked status is no longer possible.
Against this backdrop, the "roadmaps" are not just a service gesture. This is an acknowledgment that part of the blockages are a systemic algorithm error, not a detected scheme.
If, after the introduction of the instructions, the blockage rate does not drop below 0.05% or the number of rejected Tables increases — this would mean that the problem is not in taxpayer errors, but in the risk criteria logic itself. This is the indicator worth tracking through the end of 2026.
