In 11 months of 2025, the State Tax Service opened more than 25 thousand enforcement proceedings against Ukrainian companies. This concerns the collection of fines, taxes and mandatory fees in favor of the state. Compared to the pre-war period, the number of such proceedings increased by 35%, which indicates a significant increase in the fiscal burden on business.
In total, 25,035 proceedings were opened during the year. This is slightly less than in 2024 — by 1.7%, but significantly more than before the start of the full-scale war. Thus, the trend towards an increase in the number of tax collections persists even against the backdrop of a war economy.
The largest number of proceedings traditionally falls on the capital. In Kyiv this year, 5,757 cases were opened, which is almost every fourth case against a business in Ukraine. The second place is occupied by the Dnipropetrovsk region with 4,738 proceedings. The third position is occupied by the Kyiv region, where 1,467 cases were opened.
By sector, the largest number of tax proceedings falls on the wholesale trade sector — 5,380 cases. Next comes agriculture and hunting, against which 2,092 proceedings were opened. The construction sector closes the top three with 1,910 cases.
Experts note that the increase in the number of enforcement proceedings may be due to both increased control by the Tax Service and financial difficulties of businesses in wartime, when it is more difficult for companies to fulfill tax obligations on time.
