When are risky VAT payers’ counterparties excluded from the list?

• A taxpayer is excluded from the list of risky taxpayers if they meet at least one of the risk criteria.
• The taxpayer is included in the list of risky taxpayers on the day of the regional commission meeting and the adoption of the relevant decision.
• The regional commission considers the issue of excluding a taxpayer from the list of risky taxpayers if there is evidence that the taxpayer does not meet the risk criteria.
• If a taxpayer is excluded from the list of risky taxpayers based on a decision of the regional commission or a court decision, their counterparties are automatically excluded from the list of risky counterparties if:
• The sole reason for including the counterparty in the list of risky taxpayers was the transaction with the taxpayer.
• There are no other grounds or information that indicate that the counterparty meets the risk criteria.
• The decision on whether or not a taxpayer meets the risk criteria takes effect on the day of the regional commission meeting and the adoption of the relevant decision.

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.