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Results of SMKOR work in April 2024: Decrease in VAT payers, increase in risky taxpayers.

  • The number of VAT payers in Ukraine decreased to 246,000 in April 2024
  • 91% of VAT payers are legal entities, while 9% are individuals
  • 31,000 risky taxpayers were identified as of May 1, 2024
  • 63% of VAT payers applied for registration in the ERPN in April 2024
  • Negative regional commission practices have led to an increase in risky taxpayers
  • Regional commissions have made decisions against taxpayers four times more often than in their favor
  • Changes in administrative appeal procedures have not been practically applied, with only 0.07% of risky taxpayers appealing decisions in April 2024.

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.

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