According to research by Opendatabot, in the first three quarters of 2026 more than 20.3 thousand enforcement proceedings were opened against companies to recover tax debts - 20 364 proceedings.
Number of new proceedings and regional distribution
20 364 enforcement proceedings to recover companies’ tax debts were opened in the first three quarters of 2026. That is almost as many as were opened in the whole of 2021.
Most new cases were registered in Kyiv and Dnipropetrovsk region. Overall, these five regions account for more than half of all new proceedings.
Sectors with the most proceedings
One in five proceedings this year was opened against companies in wholesale trade - 4 249 proceedings. Next come agriculture and construction.
- Wholesale trade - 4 249 proceedings.
- Agriculture - 1 814 proceedings.
- Building construction - 1 521 proceedings.
- Retail trade - 808 proceedings.
- Real estate - 803 proceedings.
Most proceedings against individual companies
The largest number of new proceedings in 2026 were opened against Ahrofirma Makharyntsi - 32 proceedings. Next in the ranking are a quarry and a plant.
- Ahrofirma Makharyntsi - 32 proceedings.
- Pervomaiskyi granite and crushed-stone quarry - 29 proceedings.
- Oil-extraction plant 'Pryluky' - 23 proceedings.
- NVK 'Praktyka' - 20 proceedings.
- Verkhovynska road maintenance division of Ivano-Frankivsk Oblavtodor - 19 proceedings.
Active proceedings and total debt
A total of 36 409 enforcement proceedings in favour of the Tax Service remain active as of 19 October 2026. That is 1% more than at the start of December 2025, when there were 36 063 proceedings.
By total active proceedings, Dnipropetrovsk region leads with 6 777, businesses in the capital (Kyiv) have 4 652, Kharkiv region 2 036, Ivano-Frankivsk region 1 997 and Kyiv region 1 820. Among companies, Myrhorodskyi kombinat khliboproduktiv No 1 has the most active proceedings - 80.
Analysts also recorded that 218 731 companies had tax debts as of 1 July 2026, and the total amount of debt reached 263.32 billion UAH. The existence of a tax debt does not mean that an enforcement proceeding has already been opened against a company, and the amounts of debt and the sums pursued in proceedings may differ.
