State Fiscal Service of Ukraine

Last updated
State Fiscal Service
Державна фіскальна службаa
DFS Ukraine logo.png
Agency overview
FormedMay 21, 2014;9 years ago (2014-05-21)
Preceding agencies
Jurisdictional structure
Operations jurisdiction Ukraine
Specialist jurisdictions
Operational structure
Headquarters8, Lvivska Square,
Kyiv, Ukraine, 04053 [1]
Agency executive
Parent agency Ministry of Finance (Ukraine)
Logo of the Tax Militsiya Podatkova militsiia Ukrayini.png
Logo of the Tax Militsiya

The State Fiscal Service (Ukrainian : Державна фіскальна служба) or SFS (Ukrainian : ДФС) is a former government agency of Ukraine that in 2014 replaced the Ministry of Revenues and Duties. The former ministry was created in 2012 by the Second Azarov Government through merging the State Tax Service and the State Customs Service.


The emblem of the State Fiscal Service of Ukraine is an image of a silver hryvnia (UAH) with cut off part, which rests on the bowl lever scales, symbolizing a fair, measured levying taxes. In the middle of the logo is small State Emblem of Ukraine, placed on the scales integrated - the symbol of trade and economy. The emblem is in the middle of a round blue shield with gold border, symbolizing the protection of state interests.

History of SFS

Ministry of Revenues and Duties of Ukraine was established by the Azarov Government 24 December 2012 bringing together the State Tax Service of Ukraine and State Customs Service of Ukraine.

The head of the Ministry was Oleksandr Klymenko, who left Ukraine (escaped) after Yanukovych team lost its power in the beginning of 2014. Now, he's put on the wanted list on charges of corruption.

After winning Eurorevolutuion and Euromaidan new government declared a desire to destroy the old corruption schemes. March 1, 2014 Ministry of income and charges was abolished. The State Tax Ministry and the State Customs Service were renewed and subordinated to the Ministry of Finance (Ukraine).

May 27, 2014 at the meeting of the Cabinet of Ministers of Ukraine the decision was taken: Ministry of Revenues and Duties is to be renamed into the State Fiscal Service and be subordinated the Ministry of Finance. 21 May 2014 the State Fiscal Service of Ukraine was formed.

Establishing of SFS

On May 21, 2014 there was adopted a statement about the State Fiscal Service. The State Fiscal Service of Ukraine was determined as the central body of executive power with activity directed and coordinated by the Cabinet of Ministers of Ukraine and implements:

  1. state tax policy,
  2. State policy in the sphere of state customs,
  3. State policy on administration of united contribution to the obligatory state social insurance (united social contribution),
  4. State policy in a sphere of fighting violations while implementing tax and customs legislation.

SFS has the authority directly and through the created regional offices. There are units of the tax police in the SFS and its regional bodies.

To agree to resolve issues within the competence of SFS and discussing areas of activity the SFS-board can be formed.

SFS is a legal entity, has a seal with the State Emblem of Ukraine, custom forms, accounts in the Treasury. State Fiscal Service, as expected, combining the powers of tax authorities, customs and financial police. It entered into conflict with previous intentions of the Prime Minister Yatsenyuk, under whose leadership a political decision to restore the function separated by tax and customs services was taken.

Human resource

Senior Executives

The SFS is headed by the Head of State Fiscal Service. There are two deputies of the Head of State Fiscal Service. Both Head of SFS and deputies are appointed and dismissed by the Prime Minister of Ukraine with the consent of the Cabinet of Ministers of Ukraine.


According to the decree of the Cabinet of Ministers of Ukraine Nº178 from June 11, 2014 boundary number of employees was 56,640 people. The central office consisted of 2,186 employees. At the end of the 2015 year 345 employees of the administrative board were dismissed according to the Law of Ukraine "On cleaning power". Within the framework of human resources reform the staff of the SFS was reduced by 30% pursuant to the Order of the Cabinet of Ministers. Boundary number of employees was reduced to 41,178 people. The central office consists of the 1,530 employees.

Main duties

The key responsibilities: the state tax policy, the customs policy, the public policy of the administration of the single social payment, the fight against tax and customs crimes.

International Relations

In 2014 SFS signed the Memorandum of Understanding with the EBA and the American Chamber of Commerce. 2015-2016 SFS intensified the exchange of pre-arrival information with the customs bodies of other states within the framework of projects as the Twinning and the PRINEX.

SFS signed the Memorandum of Understanding with the World Customs Organization regarding the establishment of the World Customs Organization [3] Regional Dog Training Centre in Khmelnitskyi city. [4]

SFS and the State Customs Committee of Azerbaijan signed the Protocol on interaction between the agencies in the fight against customs offenses related to the movement of goods by air. At the 20th General Assembly of the Intra-European Organisation of Tax Administrations (IOTA), which was held in Romania, the Head of SFS of Ukraine Roman Nasirov was elected as President of IOTA for 2016/2017. [5] Thus the 21st General Assembly of IOTA will take place in Ukraine.[ when? ]

In order to support the University of the Ukrainian Tax Administration, which was destroyed by the Russian attack, the University of Finance of the State of North Rhine-Westphalia, Germany, have agreed to cooperate to support teaching, especially on international tax topics. [6]


Establishment of Tax ombudsman Office. Implementation of wide range of e-services: [7] taxpayer’s cabinet, e-VAT administration, e-excise on petrol administration, e-queue for customs clearance, automatic system of customs risk management, etc. Unification all regulatory authorities and customs offices into the electronic system “Single Window”. [8]

Results of the SFS's work in 2016: revenues to the budgets of all levels increased by $6 billion in 2016. [9]

Chair persons

State Tax Service

Logo of the State Tax Service Emblema DPS Ukrayini.svg
Logo of the State Tax Service
Chief of State Tax Inspection (Deputy Minister of Finance of Ukraine)
Chair person of State Tax Administration
Chair person of State Tax Service

State Customs Service

Logo of the State Customs Service Gerb of State Customs Service of Ukraine.gif
Logo of the State Customs Service
Logo of the Ministry of Revenues and Duties MDZU logo.jpeg
Logo of the Ministry of Revenues and Duties
Chairperson of State Custom Committee
Chairperson of State Customs Service

Ministry of Revenues and Duties

State Fiscal Service


In December 2018, Ukraine pledged to [the IMF] to consolidate the State fiscal service into two separate legal entities by the end of April 2019: the Tax service and the Customs service, both of which should report to the Minister of Finance. [15]

On 18 December 2018, the Cabinet of Ministers adopted a resolution on the reorganization of the State fiscal service by dividing it into the State tax and State customs services. The draft resolution provides for the division of the DFS into'State tax service '(which will include the tax police units) and' State customs service ' as separate Central Executive bodies. The Cabinet of Ministers will direct and coordinate the activities of these services through the Minister of Finance of Ukraine. [16]

On 6 March 2019 the Cabinet of Ministers approved the regulation on tax and customs service. [17]

On 3 October 2020 the (new) State Tax Service formed its territorial subdivisions. [18] The same day the organisation claimed "the final steps to ensure its functioning" would be taken "by the end of the year." [18]

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  1. "Official CMU website. Contact Us". Mar 2017.
  2. 1 2 (in Ukrainian) At a meeting of the Cabinet of Ministers, Vadym Melnyk was appointed head of the State Fiscal Service of Ukraine, Ukrinform (21 December 2020)
  3. Regional Office for Capacity Building for the World Customs Organization Europe Region
  4. The Opening Of The Regional Dog Training Centre Of The World Customs Organization In Khmelnytskyi
  5. Intra-European Organisation of Tax Administrations (IOTA)
  7. Electronic services is a top priority for State Fiscal Service of Ukraine
  8. Roman Nasirov: The ‘single window’ in Ukrainian realities
  9. Implementation of the Budget 2017 will be Difficult, but I Look to the Future with Confidence
  10. 1 2 "Week's balance: Tragedy at Lviv coal mine, blockade-related losses, and cleansing at SFS".
  11. 1 2 (in Ukrainian) The DFS says Nasiriyah came, but he did not become a leader, Ukrayinska Pravda (27 December 2018)
  12. (in Ukrainian) Nasyrov brought documents to the CEC - he also wants the presidency, Ukrayinska Pravda (16 January 2019)
  13. (in Ukrainian) Cabinet dismissed Nefyodov and Verlanov, Ukrayinska Pravda (April 24, 2020)
  14. Ukraine's Cabinet appoints new tax chief, UNIAN (29 April 2020)
  15. "The Memorandum of the IMF: the obligations assumed by Ukraine". 20 December 2018. Retrieved 20 December 2018.
  16. "The Cabinet of Ministers approved the resolution on the establishment Of the state tax and state customs services". Ministry of Finance of Ukraine. 18 December 2018. Retrieved 20 December 2018.
  17. "The Cabinet of Ministers of Ukraine divided the DFS into two structures". 6 March 2019. Retrieved 6 March 2019.
  18. 1 2 (in Ukrainian) An important step in fulfilling the task of the IMF: the territorial bodies of the State Tax Service have been formed, Ukrayinska Pravda (3 October 2020)