{"id":3538,"date":"2014-12-16T00:00:00","date_gmt":"2014-12-16T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ukr\/blog\/2014\/12\/16\/changes-in-the-automatic-refund-of-vat\/"},"modified":"2014-12-16T00:00:00","modified_gmt":"2014-12-16T00:00:00","slug":"changes-in-the-automatic-refund-of-vat","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ukr\/news\/changes-in-the-automatic-refund-of-vat\/","title":{"rendered":"Changes in the automatic refund of VAT"},"content":{"rendered":"
\n

There are five groups of data for establishing the VAT specified criteria:<\/p>\n

1) VAT payers who are not in bankruptcy court proceedings under the Law of Ukraine “On insolvency of the debtor or bankruptcy”;<\/p>\n

2) for VAT registered companies included in the registry at Companies House, for which there are incomplete records in terms of:<\/p>\n

\u2022 absence of verification information;<\/p>\n

\u2022 absence of the location (residence);<\/p>\n

\u2022 decisions on separation or termination of a legal entity or business activity of individual entrepreneurs;<\/p>\n

\u2022 recognition in whole or part of invalid constituent documents or amendments to the constituent documents of a legal entity;<\/p>\n

\u2022 termination of state registration of legal entity or business activity of individual \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 entrepreneurs and concerning such persons have no solution or information on which \u00a0\u00a0\u00a0 conducted state registration of legal entities or termination of business activities of \u00a0 individual entrepreneurs;<\/p>\n

3) taxpayers with non-current assets with depreciation value at the date of tax return more than three times the amount of VAT claimed for reimbursement, and execute transactions subject to the zero rate [the share of which in the previous twelve consecutive tax reporting periods (months) (VAT payers with quarterly reporting period – during the previous four consecutive periods) together is at least 40 percent of total shipments], or made investments in non-current assets of not less than 3,000,000UAH in the last twelve calendar months ;<\/p>\n

4) taxpayers with no tax debt;<\/p>\n

5) a large taxpayer who is not declaring a negative taxable profit for the last reporting (tax) year.<\/p>\n

Upon careful examination it would appear that taxpayers falling into the following criteria have been removed: <\/p>\n

1) those taxpayers whose average monthly salary is not less than two and a half times the minimum level set by law in each of the past 4 reporting tax periods (quarters);<\/p>\n

2) the total amount of differences between the tax credit, the taxpayer formed for goods \/ services and tax obligations of its counter-parties in the supply of such goods \/ services that arose during the previous three consecutive calendar months shall not exceed 10 per cent claimed by the taxpayer VAT refund;<\/p>\n

3) the need to meet certain criteria regarding: the number of people who work in the company, the value of fixed assets, and others.<\/p>\n

The procedures for checking compliance with these particular criteria remain unchanged.<\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

There are five groups of data for establishing the VAT specified criteria: 1) VAT payers who are not in bankruptcy court proceedings under the Law of Ukraine “On insolvency of the debtor or bankruptcy”; 2) for VAT registered companies included in the registry at Companies House, for which there are incomplete records in terms of: […]<\/p>\n","protected":false},"author":37,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[121],"class_list":["post-3538","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nChanges in the automatic refund of VAT | Leinonen Ukraine<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/ukr\/news\/changes-in-the-automatic-refund-of-vat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changes in the automatic refund of VAT | Leinonen Ukraine\" \/>\n<meta property=\"og:description\" content=\"There are five groups of data for establishing the VAT specified criteria: 1) VAT payers who are not in bankruptcy court proceedings under the Law of Ukraine “On insolvency of the debtor or bankruptcy”; 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