- The number of VAT payers who apply for VAT refunds fluctuates within 1% of the total number of VAT payers.
- The remaining unreimbursed VAT balance as of October 2023 is 18 billion UAH.
- The peak value of unreimbursed VAT balances was 49 billion UAH as of October 1, 2022.
- The number of VAT payers who apply for VAT refunds is 2.1 thousand in 2022 and 2.7 thousand in 2023.
- The declared amount for VAT refunds is 136 billion UAH in 2022 and 112 billion UAH in 2023.
- 3,800 taxpayers were denied the acceptance of declarations and applications for VAT refunds totaling 23 billion UAH.
- VAT refunds to taxpayers were distributed as follows: 123 billion UAH (63%) through desk audits, 70 billion UAH (36%) through documentary audits, and 2 billion UAH (1%) through administrative and judicial appeals.
- 300 VAT payers were able to defend their business interests and not agree to the conditions of the tax authorities.
- The State Tax Service reduced the declared amounts for VAT refunds by 14 billion UAH (7 billion UAH per year) in 2022 and 2023, and by 5 billion UAH in 2021.
- The declared amounts for VAT refunds during wartime were reduced by 15% (due to desk audits and rejected applications).
- The Unified Register of VAT refund applications was introduced on April 1, 2017, providing transparency in the VAT refund process and allowing public oversight.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
