---
title: Business Ombudsman Roman Vashchuk presented the results of an investigation on his initiative into numerous cases of blocking tax invoices
description: Business Ombudsman Roman Vashchuk reveals findings on tax invoice blockages, highlighting fiscal pressures on businesses and advocating for automated VAT processes.
image: https://unic.org.ua/hubfs/Imported_Blog_Media/r_460x_335142688_936624611007381_482527068931418385_n.png
---
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# Business Ombudsman Roman Vashchuk presented the results of an investigation on his initiative into numerous cases of blocking tax invoices
By [UNIC Team](https://unic.org.ua/en/blog/author/unic-team) , Mar 15, 2023
Business Ombudsman Roman Vashchuk presented the results of an investigation on his initiative into numerous cases of blocking tax invoices [https://bit.ly/42fX2LY](https://bit.ly/42fX2LY?fbclid=IwAR1kCEFgVi7zl7cOT9LTJhfR12o5NrBVY3HnF-AZeLtPI1xQO6mFe2Yxs1c).
Within this investigation, [the Business Ombudsman Council](https://www.facebook.com/BusinessOmbudsmanUkraine)not only analyzed the origins of the problem, in particular the changes to the Cabinet of Ministers Resolution No. 1165, which provoked an avalanche of blocked invoices. The Council concluded that the unpredictable regulation and the unreasonableness of the fiscal bodies' decisions increase the gap in the relations between the state and business.
"The Business Ombudsman Council’s report confirms the fact that, unfortunately, the fiscal pressure on business is large-scale. Over 40% of active VAT payers were blocked at the end of 2022. I really hope that the unfair pressure of the tax office will be stopped. Because a transparent business operating in the country - pays taxes, pays white wages to employees, supports the army - deserves to have at least basic conditions for work and decent service from state authorities," emphasised Anna Derevyanko, the [European Business Association](https://www.facebook.com/EBA.Ukraine/) executive director.
"We encourage government bodies to abandon attempts to manage automated processes manually. Predictability, risk orientation, business orientation, proportionality, digitization, and communication are the principles that we have identified as fundamental for the further VAT system functioning to create favorable conditions for business integrity," said business ombudsman Roman Vashchuk.
In the report, the Business Ombudsman Council provided the state recommendations on establishing a mechanism for the VAT system automated operation and preventing human intervention in tax administration processes. A complete and detailed list of recommendations can be found at [https://bit.ly/40cZIsh](https://bit.ly/40cZIsh)
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