- Supply of goods, the origin of which is not traceable through the supply chain
- Purchase of goods, the origin of which is not traceable through the supply chain
- Lack of necessary conditions and/or volumes of material resources for the production of goods, performance of work or provision of services in the volumes reflected in the tax invoice/adjustment calculation
- Supply of goods, different from those purchased, in the absence of conditions and/or material resources for the production of such goods
- Supply of goods to the taxpayer(s) who carries out the supply of goods, different from those purchased
- The taxpayer is involved in the implementation of a cycle of operations by a group of taxpayers, including those for which a decision has been made on compliance with the criteria for the riskiness of the taxpayer, with each other regarding the purchase/sale of the same goods/services to form an artificial volume of such goods/services
- Insufficient number of labor resources necessary for the implementation of the economic operation in the volumes specified in the tax invoice/adjustment calculation
- Supply of agricultural products in the absence of the purchase of such products, payment of land tax (payment of single tax for the taxpayer who is on the simplified taxation system of the fourth group) and/or purchase of fuel, mineral fertilizers, auxiliary services for the cultivation of agricultural products in the presence of land plots
- Absent/canceled license issued by licensing authorities certifying the taxpayer’s right to produce and/or trade in excisable goods (products) defined in subparagraphs 215.3.1, 215.3.2, 215.3.3-1 and 215.3.4 of paragraph 215.3 of Article 215 of the Tax Code of Ukraine
- The taxpayer’s tax report does not reflect income accrued and paid to self-employed persons and/or individuals for work performed or services rendered
- Accumulation of balances of unsold goods in the absence (insufficiency) of places for their storage (own, rented warehouse premises) according to the reporting submitted to the controlling authorities
- Supply of goods (services) to the taxpayer(s) for whom a decision has been made on compliance with the criteria for the riskiness of the taxpayer
- Purchase of goods (services) from the taxpayer(s) for whom a decision has been made on compliance with the criteria for the riskiness of the taxpayer
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.
