From January through September 2026, 20,364 enforcement proceedings were initiated in Ukraine to collect tax debts from companies. The largest number of new proceedings involved companies in the wholesale trade, agriculture, and construction sectors.
This is evidenced by the results of a study by Opendatabot, published on November 9, 2026, based on information from the Unified Register of Debtors.
According to analysts, the number of new enforcement proceedings over the first nine months of this year nearly matched the total for all of 2021, when 20,687 such cases were opened.
By comparison, 14,829 proceedings were initiated in 2022 to collect corporate tax debts, 22,227 in 2023, 26,100 in 2024, and 26,847 in 2025.
Thus, in the first nine months of 2026, the number of new proceedings already accounted for approximately 76% of the total for the entire previous year.
The largest number of new proceedings was registered against companies whose primary business activity is wholesale trade. This sector accounted for 4,249 proceedings, or 20.9% of the total.
Agriculture ranked second with 1,814 proceedings, accounting for 8.9% of the total.
Construction ranked third, with 1,521 proceedings, or 7.5%.
The top five sectors with the highest number of new proceedings also included retail trade, with 808 cases, and real estate transactions, which accounted for 803 proceedings.
In addition, 726 proceedings were opened against land and pipeline transportation companies, 590 in the food service sector, 548 in civil engineering, and 522 in warehousing.
In total, the five economic sectors with the highest number of proceedings accounted for 9,195 cases, or 45.2% of all new proceedings.
At the same time, these statistics do not mean that enterprises in these sectors have the largest amounts of tax debt. The study reflects the number of enforcement proceedings, not the amount of funds subject to collection.
According to Opendatabot, as of October 19, 2026, a total of 36,409 enforcement proceedings in favor of the State Tax Service remained active.
This is approximately 1% more than in early December 2025, when there were 36,063 such proceedings.
At the same time, the scale of tax debt among Ukrainian businesses is significantly greater than the number of companies subject to enforcement proceedings.
According to a separate Opendatabot study, as of July 1, 2026, 218,731 companies had tax debts, and their total debt amounted to 263.32 billion UAH.
In the first half of the year, the number of companies with tax debts increased by 3%, while the total amount of debt rose by 4%.
At the same time, not all tax debts are referred for enforcement. The initiation of enforcement proceedings is a separate stage of the collection process, so the total number of companies with tax debts cannot be directly compared to the number of enforcement proceedings.
You can check whether there are any relevant proceedings against a specific company through the Unified Register of Debtors.
Sources: Opendatabot, study dated November 9, 2026; Opendatabot, study on tax debts dated September 7, 2026.
BUSINESS, CONSTRUCTION, DEBT, TAX, TRADE
