- Definition of a positive tax history reminder from the tax authorities
- Criteria for a positive tax history for VAT payers are outlined in Appendix 2 of the Order
- The list of criteria for determining a positive tax history is approved by the Cabinet of Ministers
- VAT payers are checked for compliance with risk criteria and positive tax history indicators
- Registration of tax invoices/correction calculations is stopped if they do not meet the criteria
- VAT payers receive calculated indicators of a positive tax history through their electronic account
- VAT payers must meet at least one of the criteria for a positive tax history to be considered compliant
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.
