Concept of using depersonalized taxpayer data developed, it should be introduced by late 2026 - IMF
The International Monetary Fund (IMF) has already developed a concept for the use of depersonalized data on Ukrainian taxpayers by tax authorities and plans to introduce it by the end of 2026, as stated in the National Revenue Strategy, according to the materials of the updated Extended Fund Facility with the IMF.
The concept is reportedly designed to ensure confidentiality and data protection in the systems of the State Tax Service (including information received from taxpayers and tax agents).
In addition, to guide the digital transformation necessary for the effective implementation of the National Revenue Strategy, the IMF has mandated the Ministry of Finance of Ukraine, together with the State Tax Service and the State Treasury Service, to develop an operational plan for the implementation of the updated IT strategy of the Ministry of Finance, which will be adopted by the end of September 2025.
To improve the risk-based approach to tax administration, methodological documents have been developed on the introduction of a tax risk management system.
"We have adopted a compliance improvement plan (Overall Compliance Improvement Plan) as a comprehensive document on the identification, assessment analysis, and mitigation of risks by major types of tax risks. We are finalizing the IT framework for the e-audit program, which will automatically verify the consistency of tax declarations with other data. We will ensure that the e-audit program is fully operational by end-2025. We are also on track to implement IT solutions for SAF-T UA (electronic format of data submission) for large taxpayers by end-March 2025," reads the report.
Work is still ongoing on the reform of the State Tax Service, its organizational restructuring based on the principle of functionally organized tax administration and support for modern Compliance Risk Management practices based on the functional principle and increasing the efficiency of information exchange with foreign competent authorities.
It is noted that work is underway to improve the administration of excise taxes, including on tobacco. To this end, a track&trace system is being developed in cooperation with the Ministry of Digital Transformation, with a view to launching it by January 1, 2026.