Changes to Blocking Order for VAT and Excise Tax: What Will Change for Taxpayers?

The Ukrainian government has updated the criteria for assessing the risk level of VAT payers.
The changes aim to prevent honest taxpayers from being classified as high-risk.
The automated monitoring system for assessing risk criteria has been improved.
Taras Melnychuk has provided details on the changes, including the criteria for positive tax history.
The criteria include specific percentages of purchases and supplies, as well as the amount of personal income tax paid.
Additional conditions must also be met, such as timely reporting and no tax debts.
The changes are in line with Law No. 3219.

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.