On March 3, 2023, the President of Ukraine signed the Law of Ukraine dated February 7, 2023 No. 2918-IX “On Amending the Tax Code of Ukraine on Electronic Identification and Electronic Trust Services” (hereinafter – the Law).
The law introduced changes to the Tax Code of Ukraine (hereinafter – the Code), according to which the provisions of para. 15, Clause 69.2, Subsection 10, Chapter XX of the Code, which provides for unscheduled documentary checks of declared VAT amounts for budget reimbursement of more than UAH 100,000 within 60 calendar days after the end of the deadline for conducting a camera check of the relevant declaration or clarifying calculation.
In this regard, the deadline for conducting documentary checks of budgetary VAT refunds in the amount of more than UAH 100,000 on the basis of Clause 78.1.8 Clause 78.1 of Art. 78 of the Code will be up to 30 calendar days after the expiration of the terms for conducting a chamber inspection of the corresponding declaration or clarifying calculation.
The specified changes entered into force on March 20, 2023.
Source: kyiv.tax.gov.ua
