“The updated government started with the same thing, where all the previous ones started – the moratorium on business checks. However, this time – with a bunch of exceptions. What it involves, and whether it is a “betrayal” or “victory” – UNIAN learned from specialists.”, – WRITE: www.unian.ua
Usually, the composition of the government is changed after a number of problems that lead to the accumulation of such a negative that the replacement of one or two ministers is no longer blocked. It happened this time – at the beginning of the year, the activity of the controlling bodies, which the government has given the task of looking for additional funds to replenish the budget, has increased too much. Due to this, the dissatisfaction of entrepreneurs increased (especially in the frontal regions, where there are many losses without controlling bodies).
Plus, a bunch of other problems that have become a burden for the previous government. And, now, the “new” Cabinet begins its work not with “whips”, but with “gingerbread” – among which the moratorium on inspections. “New” in quotes, because there is a very important nuance – the persons of ministers are almost the same, but somewhat “transplanted.” But the signboards of the departments were a little updated.
But how much the new moratorium will be effective, who will affect, and why is it only a temporary decision instead of constant liberalization of business? UNIAN asked experts.
That was taken on the NSDC and whyIn order to emphasize the importance of the moratorium on inspections, this initiative was taken at a NSDC meeting with the participation of the updated government. On July 21, the decisions were made, and the control was promised to leave “point”, with the emphasis on “digitalization of the state supervision system”, which will enshrine in the future the bill, because, according to the legislation, the NSDC does not resolve the issue of business checks (this is regulated by tax and other codes). As a result of the meeting, Presidential Decree No. 538 was issued.
The next day, the president personally announced these positive changes, and the 24th of the Premier Yulia Sviridenko in her new telegram channel published an appeal to the people, where she added a little context.
“We have approved a plan for implementing a NSDC decision on a business check. And, as a result of the audit, 30% of criminal cases have been closed.
Sviridenko earlier announced the approval of the NSDC decision on the moratorium on business checks / photo – UNIANWhat does this mean in practice? This decision is purely political and nominal to raise ratings against other failures during an unannounced election campaign, will it really radically affect business and economy in a positive way?
Vyacheslav Cherkashin, tax expert and director of the Institute of Socio-Economic Transformation, is quite skeptical about it. The main thing in this story is the lack of instant decisions and “deficiency” of specifics.
“First, the analysis of the structure of the decree 538 indicates the absence of any decisions or measures that immediately introduce a moratorium on inspections or stop forceful actions against business. Moreover, all the probable positive externs will appear no earlier than a month-this term is in several ways. Unusual, because instead of immediate prohibitions, and so on) contains the government (to increase “,” limit “,” change “) and the state regulatory service (” provide proposals “,” build a system “,” carry out analysis “), as well as recommendations for the Parliament. which gives a lot of maneuver for its formal execution. ”
The main positive is not in words, but in fact – Mr Cherkashin sees in the audit of criminal proceedings against entrepreneurs.
“The decree will still force law enforcement officers to inventory criminal proceedings against business, and the CMU – to limit the checks of law -abiding business. Only the time, which is extremely so much, will show what will be more – the benefits or imitation of actions,” – the opinion expert concludes.
And why did such proceedings suddenly become a problem right now? Because at the beginning of the year, financial revenues from partners were delayed, and the budget was to be replenished. Due to the controlling authorities, instructions to raise funds by all means, including through fines for businesses.
As reported in June by the law company Yankiv, in the first months of 2025 there was a “significant exacerbation of test policy”, and the amount of the average fine increased by 150-240% compared to last year-from 15-20 thousand to 49 thousand UAH. In general, the activity of the control bodies in 2025 “increased 2.5 times” compared to 2024.
Penalties were mainly accrued as a result of “actual checks” of cash discipline, personnel issues, licensing activities and accounting of inventory. Simply put – everything was checked and suddenly. What, of course, could not please the Ukrainians.
Fines mainly charged as a result of “actual checks” / photo – ua.depositphotos.comNadezhda Bedrychuk, a member of the Supervisory Board of the Ukrainian Business Council, explains the dissatisfaction of entrepreneurs:
“In Ukraine, there is no liability of officials for abuse of law, even if they operate in the interests of competitors, raiders or simply to” fulfill the plan. ”
At the same time, the specialist is less skeptical in evaluations of the decision on the moratorium. After all, any weakening of pressure on business is a positive.
“The introduction of business check monitoring is a clearly positive signal that sends the government (authorities) to entrepreneurs. In war, Ukrainian business has increased risks, and weakening administrative pressure is good on all sides. You can not be afraid that they block work for a slight violation,” says Mr. And Bedrychuk.
But in any moratorium there is a reverse side-it “beats in the squares”, and therefore the weakening feels not only “white” but also “black” business. Or not?
Nadezhda Bedrychuk insists that in different “schemes” this decision of the government should not be distributed, since the criminal violations of the moratorium are not established to check the criminal violations.
“If the relevant bodies have reliable information about black schemes, no one forbids them to stop. It is not entrepreneurial activity, but crime. But if there is no such information, the auditors do not, and they simply go for a check with the hope of” to be “to”, then the moratorium is really on the side of the business, “she said.
Instead, the main disadvantage of the initiative is that the moratorium is just a temporary solution.
“A moratorium in any case is a temporary event. The Ukrainian Business Council stands for the creation of a system, not manual management. Business protection and support system, in fact, implies a constant risky approach to checks and interventions in the work of entrepreneurs. All that the power promises during the moratorium is to become a replacement. – Just a quick response tool.
SUCCESS AND MOSTRIAL LANDSIt is important to find out how effective such moratoriums are at all – because it is about business and economics, and therefore, the result can be calculated and outlined indicators that will indicate whether the initiative is effective. Ms. Bedrychuk calls the number of complaints from entrepreneurs and business activity index. Positive data on these indicators will contribute to investment activity in the country.
“How to evaluate the effectiveness of the moratorium? Yes, such attempts have already been made and platforms for business dialogue and authorities were created. However, complaints remain. However, we will give this moratorium a chance. Its effectiveness will be determined by the number of complaints from entrepreneurs, as well as the growth It will take more time.
Vyacheslav Cherkashin mentions in this context of the “current National Strategy of Income”, which contributes to the “destruction” of a simplified taxation system (SCO). Instead, the new government should “create a mechanism for punishing companies that abuse SCOs.”
“This will lead to a change in the ideology of tax control – instead of hunting the FOPs, the attention of controllers is focused on checking companies that systematically use SCO for tax optimization. How to do it effectively suggests international practice – the so -called” Fictitious Self -Employment Criteria “(Bogus Self -Empport. Serbia, Italy, Germany, the United States and the Netherlands, – says a specialist in this basis.
He notes that the audit authorities in this approach will have to prove 7 out of 9 dependence criteria in court to equate a FOP to a hired employee and to fine the company that attracted him to work. And all this is “tight, calmly, without the destruction of the simplified system and pressure on the FOPs and law -abiding business.”
The inspection authorities in this approach will have to prove 7 of 9 dependence criteria in court to equate a FOP with a hired employee / photo – ua.depositphotos.comBut it is not yet clear whether it will be or any similar decisions in the bill that will be uncomfortable. A document announced by Sviridenko Prime Minister for autumn. It is probably that if its adoption is announced as early as October, it can be assumed that a political decision was initially made and vowel statements have been made, and the development of some real actions is now just beginning. Therefore, the words of officials lack specifics.
It lacks it mainly with regard to formulations. After all, the moratorium falls only in the “law -abiding” business (but if you find something during the audit, it stops it automatically, is it not?), And the audits should have “validity” (but when tax or customs were recognized without a court decision that they apply unjustified?). And it will only relate to unscheduled inspections – what interferes with, say, “adjust” plans?
The main hope is digitalization. But it is also difficult to say something.
Stanislav Karpov, Advisor, Lawyer, Ader Haber Tax Dispute Practice Head of Tax Disputes. It resembles the experience of the previous “dialogue” between the state and the governments, which has led to a rather skeptical attitude towards the new initiatives of the renovated Cabinet.
“The rules for exercising tax control are spelled solely in the Tax Code of Ukraine, and can only be changed through Parliament by amendments to this Code. No NSDC decision can cancel or restrict the law. In this context, an example from February 2021, when the Cabinet of Ministers tried to cancel a” quarantine, is a “quarantine”. Taxpayers began to carry out inspections on the basis of a government resolution, and taxpayers subsequently successfully challenged the results of such inspections in the courts, given their illegality.
I would like to believe that this time the mistakes of the past will be taken into account, and the moratorium will become an “announcement” of changes in the entire system of controlling bodies to a more “friendly” to the average entrepreneur.
However, we hope for the best, but we are getting ready for the worse. Because during the war, the success of such a reform would not just be a landmark – it would be historical. After all, money is the “blood of war”, and therefore all governments at all times have only increased pressure on business during active military conflicts. If the updated Cabinet of Sviridenko will be able to change this “tradition”, then we will have our own nobelivka candidate from the economy. So, we wish the government success.
And by that time, despite the good statements, every entrepreneur should be very meticulously checking all the documentation.
Andriy Popov