The Ministry of Finance of Ukraine announced on 6 November that it has restored reimbursement of value added tax (VAT) in normal operation. In October 2026 taxpayers were refunded 25.9 billion UAH, and the amounts whose payment had previously been suspended due to a lack of funds were fully repaid.
How much VAT was refunded to businesses
In October the volume of budget VAT reimbursements amounted to 25.9 billion UAH. Part of these payments was used to fully settle amounts that had been temporarily suspended because of a shortage of funds.
The resumption of payments also covered amounts that had not previously been executed as a result of restrictions on the single treasury account.
When businesses will receive the funds
Transfers of the agreed amounts of budget VAT reimbursement are currently taking place as normal. This means the process of returning funds has been restored without additional temporary restrictions.
Under clause 200.13 of the Tax Code of Ukraine, the State Treasury must transfer funds within five business days after receiving information about the agreed reimbursement amounts.
Why payments were suspended earlier
In mid-October Finance Minister Serhii Marchenko reported a liquidity crisis in the state budget. Because of a lack of funds on the single treasury account, VAT reimbursements totalling 18 billion UAH were temporarily suspended.
Spending of 39 billion UAH was also deferred until the end of the year, and the volume of unexecuted payments on the treasury account reached 46 billion UAH. To overcome the deficit, authorities stepped up the issuance of domestic government bonds (OVDP) and strengthened measures to reduce the shadow economy; the delayed VAT payments have now been repaid, and the budget reimbursement mechanism is operating in normal mode.
