Since October 1, 2024, Ukraine has had a White Business Club, which brings together entrepreneurs with a high level of compliance with tax legislation. Under Ukrainian Law No. 3813-IX, they receive a number of advantages in tax administration. According to OpenDataBot, the White Business Club currently has 8 882 member companies.
Recently, the Verkhovna Rada Committee on Finance, Tax and Customs Policy recommended that the Verkhovna Rada adopt in the first reading the draft law dated July 7, 2025, No. 13455. In this article, we explain what will change for members of the White Business Club when the law comes into force.
What is the White Business Club?
The White Business Club is a platform for entrepreneurs who strive to work transparently, comply with the law, and develop ethical business in Ukraine. Its goal is to unite companies that adhere to high standards, fair competition, and social responsibility.
For such enterprises, the state introduces special tax administration conditions for the period of martial law. Members of the White Business Club undergo tax audits under a simplified procedure and can exempt some of their employees from mobilization.
In addition to tax benefits, participation in the White Business Club significantly enhances the business reputation of companies. Trust from the state helps attract new partners, customers, and investors.
Who can join the club?
Both legal entities and sole proprietors of any taxation system can join the club. They must meet a number of criteria set forth in tax legislation. In particular:
- have no tax arrears;
- submit tax reports on time;
- comply with the established deadlines for currency transactions during the year;
- not have the status of a risky payer;
- not be in bankruptcy proceedings;
- have no beneficiaries subject to sanctions.
Additional criteria apply to certain groups of entrepreneurs:
| Residents of Diya.City | The level of tax payments must not be less than the average among Diya.City residents. |
| Legal entities under the general taxation system | income tax must be equal to or exceed the average tax burden in the industry for the last year. VAT must be equal to or exceed the industry average (except for businesses that export more than 25% of their products); the number of employees must be at least 5; salaries at the enterprise must be higher than the industry average. |
| Legal entities under the simplified taxation system (Group III) | income tax must be equal to or exceed the average tax burden in the industry for the last year; VAT must be equal to or exceed the industry average (except for businesses that export more than 25% of their products); number of employees — at least 5; salaries at the enterprise must be higher than the industry average. |
| Legal entities under the simplified taxation system (group IV) | the total amount of taxes paid, including land rent, must exceed the minimum tax liability; VAT must be equal to or exceed the industry average (except for businesses that export more than 25% of their products); the average salary must be higher than the average for the industry and region; the number of employees must be at least 5; the company must own at least 200 hectares of land and lease at least 0.5 hectares. |
| Individual entrepreneurs under the general taxation system | personal income tax must be equal to or exceed the average tax burden in the industry for the last year; VAT must be equal to or exceed the industry average; salaries at the enterprise must be higher than the industry average. |
| Individual entrepreneurs under the single tax system | Annual income must exceed UAH 5 million. |
What are the business benefits of joining the club?
Members of the White Business Club receive ongoing support from the tax authorities. Each member is assigned a compliance manager — an official from the local tax authority. The manager provides club members with support and advice on tax issues.
White Business Club members also enjoy the following benefits:
- they are not subject to scheduled and unscheduled tax audits (except for companies engaged in the production and sale of excisable goods, the organization of gambling, and the provision of financial services);
- the terms for desk audits are reduced to 5 days, and for documentary audits to 10 days;
- they receive individual tax consultations faster — within 5 calendar days instead of 15;
- they receive responses to requests from regulatory authorities within 5 days.
One of the main advantages for club members is the ability to reserve up to 25% of employees from mobilization. This allows companies to keep key employees in their jobs during martial law.
What may change in 2025?
The draft law No. 13455 proposes simplified conditions for participation in the White Business Club:
- minor violations regarding reporting (a fine of up to 1 minimum wage) are permitted, provided that they are remedied and paid for;
- mandatory availability of reliable information about the ultimate beneficial owner in the Unified State Register;
- consideration of industry specifics when assessing the level of salary accrual of the sole representative of the industry (KVED) in the region or in Ukraine;
- clarification of conditions for payers who declare losses or are not VAT payers;
- for sole proprietors under the general system, the average monthly number of employees must be at least five.
The draft law also provides for changes in the list of cases where inspections are possible even after inclusion in the White Business Club.
Joint work on the draft law is a positive sign that the state is listening to business, and business is listening to the state. This is another step towards creating a stable, predictable, and partnership-based tax environment in Ukraine.
How do digital services help businesses?
Joining the White Business Club offers significant advantages for entrepreneurs. However, for sole proprietors, complying with the tax requirements necessary for membership can be difficult. Digital services help them overcome these difficulties.
The Vchasno.Zvit service automates the tax reporting process, minimizing the risk of errors and delays, which is critical for meeting the criteria for membership in the Club. In particular, it offers sole proprietors the following advantages:
- Automation of reporting. The service allows you to quickly and accurately generate and submit all necessary tax returns and reports. The tax calendar in the service reminds you of all reporting deadlines, as timely submission is one of the key requirements for membership.
- Control over tax obligations. Vchasno.Zvit helps you track the status of tax calculations, the presence of arrears and overpayments, which allows you to avoid tax debts.
- Convenient accounting. Thanks to integration with various accounting systems, Vchasno.Zvit simplifies the collection and analysis of data necessary to demonstrate compliance with the criteria for joining the Club (tax payment level, income, etc.).
- Reliability and security. The use of licensed software and secure data transmission channels guarantees the confidentiality and security of financial information.
With Vchasno.Zvit, sole proprietors not only effectively fulfill their tax obligations, but also enhance their reputation. This allows them to successfully join the White Business Club and enjoy the benefits of being a member.
Vchasno.Zvit - management of sole proprietorship in one place!
Automate the tax reporting process, minimizing the risk of errors and delays
Learn More
