- The mechanism for blocking VAT invoices and adjustment calculations will change from December 9th.
- The threshold for unconditional registration of VAT invoices and adjustment calculations in the Unified Register of Tax Invoices has been increased from 1 million UAH to 10 million UAH.
- The previous version of unconditional registration has been transferred to the indicators of positive tax history.
- Changes have been made to the calculation of the indicator for payment of social security contributions.
- New indicators for positive tax history have been added.
- The conditions for the new indicators include providing explanations for all blocked VAT invoices and adjustment calculations, positive decisions in favor of the taxpayer, absence of significant increase in monthly VAT amount, and exceeding a monthly transaction volume of 500,000 UAH.
- Another condition for the new indicators is meeting certain requirements for the past 36 months, including no tax debts, timely reporting, timely registration of VAT invoices and adjustment calculations, and exceeding a monthly transaction volume of 500,000 UAH.
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.