Prikhodko&Partners
Services
Tax practice Presentation of the VAT payer data table

Yasinskiy Yevhen

Attorney

E-mail

yasinskiy@prikhodko.com.ua

Phone numbers

An expert in the practice of tax law, specializes in the protection of rights in court, corporate law.

Presentation of the VAT payer data table

The mechanism for submitting the VAT payer data table in 2026 remains a key tool to prevent the suspension of registration of tax invoices and adjustment calculations in the Unified Register of Tax Invoices. This document allows the taxpayer to inform the regulatory authority in advance about the specifics of its economic activity, in particular about the product codes according to the UKT FEA and service codes according to the State classifier of products and services supplied on a regular basis.

If you are interested in professional legal support in the process of submitting a VAT payer data table, the lawyers of the law firm “Prikhodko&Partners” are ready to help in this direction. Tax law is among our areas of specialization, so you can receive truly high-quality assistance.

Get legal advice

How to submit the 2026 VAT payer data table?

The main purpose of presenting such a table is to confirm the reality of transactions and explain the discrepancy between supply volumes and purchase volumes, which often occurs in manufacturing enterprises, agricultural producers, or companies that provide services using their own resources.

Submission of the table is the right, not the obligation of the payer, however, its successful consideration significantly reduces the risks of blocking tax invoices according to the risk criteria of transactions.

In 2026, the process is maximally digitalized, which requires the business entity to carefully prepare the documentary base and strictly adhere to the formal requirements for filling out electronic forms.

Data table submission procedure

The taxpayer data table is submitted exclusively in electronic form by means of electronic communication through the taxpayer’s office or specialized software. The procedure is regulated by the resolution of the Cabinet of Ministers of Ukraine on the suspension of registration of tax invoices, which is valid taking into account the latest changes. It is important to comply with the following requirements:

the payer must fill out the appropriate form, which indicates the codes of types of economic activity (according to KVED), codes of goods or services purchased, and codes of goods or services supplied;
it is necessary to adhere to the hierarchical sequence and accuracy of the codes, since even a technical error in one digit can cause the document to be automatically rejected;
simultaneously with the table, the payer is obliged to send an explanation describing in detail the nature of the activity (the table cannot be submitted separately from the explanations, since they constitute a single package of documents).

After sending, the payer receives the first receipt of the document delivery to the STS server, and later a second receipt confirming the acceptance of the document for consideration by the regional commission. The legislation does not limit the number of table submissions, so in case of refusal, the payer has the right to correct errors and submit the package of documents again. If you are assisted by a tax lawyer in the process of submitting the table from the beginning, this minimizes the risk of refusal.

Explanation to the taxpayer data table

The explanations are the most important part of the package of documents, since it is on the basis of the information provided in them that the commission members make a decision on whether to include or exclude the table. The explanations must describe in detail:

the specifics of the production process or provision of services;
the availability of material and technical resources, such as production facilities, warehouses, vehicles, offices, which can be both owned and rented;
data on personnel, their number and qualifications, confirming the ability of the enterprise to perform the specified types of work;
data on main suppliers and buyers;
sources of origin of goods or components of services.

The explanations are accompanied by copies of documents confirming the information provided, including lease agreements, acceptance and transfer certificates, quality certificates, licenses, permits, and other industry-specific documents.

Question	What does the tax office check	Possible risks	How a lawyer helps
Goods and services codes	Compliance with KVEDs and enterprise activities	Ignoring the table	Analyzes and selects the correct codes
The reality of the activity	Availability of resources, personnel, warehouses	Recognition of transactions as risky	Forms an evidence base
Documentary confirmation	Contracts, acts, invoices	Refusal to take the table into account	Checks and prepares a package of documents
Table view	Correctness of design and explanations	Technical or content errors	Prepares and submits a spreadsheet
Blocking tax invoices	Does the activity comply with the declared codes	Stopping registration of TI	Accompanying unlocking
Refusal to take into account	Reasons for the payer’s riskiness	Repeated blocking of TI	Prepares resubmission and explanation
Risk payer status	Risk criteria analysis	Restrictions on the operation of the enterprise	Challenges riskiness
Re-rendering the table	Fixing previous submission deficiencies	Another refusal	Forms a new legal position
Judicial appeal	Legality of tax decisions	Long-running dispute with the State Tax Service	Represents interests in court

Data table review process

After the table and explanations are received by the regulatory body, they are submitted to the regional commission for consideration. The commission is obliged to consider the submitted documents within 5 working days following the day of their receipt. During the review, the information available in the State Tax Service information systems about the taxpayer, his tax history, the correspondence of the declared indicators to the real resources of the enterprise is analyzed. The commission checks whether the taxpayer is not risky, whether he submits reports on time and whether he has no tax debt. Based on the results of the review, a decision is made to take into account or not the data table, which is sent to the taxpayer in his electronic account.

Reasons for refusing to take the table into account

The supervisory authority may refuse to take the table into account for several reasons. These are:

the availability of information from tax authorities indicating that the data specified in the table does not correspond to the payer’s real capabilities;
detection of facts of risky transactions by the payer or the presence of signs of a fictitious business;
technical issues, for example, if the KVED codes in the table do not correspond to the codes specified in the enterprise’s registration data, or if the UKT FEA codes are not specified in full.

It is important to understand that each refusal must contain a clear reason so that the payer can eliminate it.

Sample of filling out the VAT payer data table

KVED code	Type of activity	Product / service code (UKT FEA / SCPS)	Product/service name	What to include in the explanation
46.90	Non-specialized wholesale trade	1001	Wheat	Availability of supply, warehouse and transport contracts
41.20	Construction of residential and non-residential buildings	41.00.40	Construction work	Availability of employees, equipment and contracts
49.41	Freight road transport	49.41	Transportation services	Own or rented transport
62.01	Computer programming	62.01	ІТ-services	Availability of specialists and contracts
56.10	Restaurant activities	56.10	Catering services	Availability of premises, staff and procurement
47.91	Online retail	47.91	Selling goods online	Procurement and logistics confirmation

The table form contains several mandatory columns:

the sequential number of the record is indicated;
the code of the type of economic activity is indicated in accordance with the KVED DK 009 2010;
is intended for codes of goods in accordance with the UKT FEA or codes of services in accordance with the SCPS, which are purchased or received by the taxpayer for the production or provision of services;
contains codes of goods or services that are supplied or provided by the taxpayer himself.

It is important that the codes in the third and fourth columns are logically linked to each other through the technological process.

Find out the cost of legal services

Legal support for submitting a data table

Given the complexity of the procedure and the high level of meticulousness of tax authorities, engaging a tax lawyer will be the optimal solution in the process of submitting the VAT payer data table.