The State Tax Service has approved the Register of Large Taxpayers for 2026.

The State Tax Service of Ukraine has approved the Register of Large Taxpayers for 2026, assigning them to the Interregional Directorates of the State Tax Service for work with large taxpayers.

The relevant Order No. 1014 was signed by Acting Head of the State Tax Service Lesia Karnaukh on October 17, 2025.

It should be noted that the Register for 2026 itself has not yet been published.

According to the document, the heads of the main departments of the State Tax Service in the regions, in Kyiv, and the interregional directorates of the STS for work with large taxpayers must ensure the deregistration and registration of taxpayers in the relevant territorial bodies of the STS, as well as inform taxpayers about their deregistration or registration (deadline — January 5, 2026).

As a reminder, a large taxpayer is a legal entity or a permanent establishment of a non-resident operating in Ukraine whose total income from all types of activities for the last four consecutive tax (reporting) quarters exceeds the equivalent of 50 million euros, calculated at the weighted average official exchange rate of the National Bank of Ukraine for the same period, or whose total amount of taxes, fees, and payments made to the State Budget of Ukraine (excluding customs payments), controlled by the supervisory authorities, for the same period exceeds the equivalent of 1.5 million euros, calculated at the weighted average official exchange rate of the National Bank of Ukraine for the same period (subparagraph 14.1.24 of the Tax Code of Ukraine).