Submission of Information on VAT Payer Non-Compliance with Risk Criteria: Form and Procedure

• Notification of information regarding the non-compliance of the VAT payer with risk criteria is submitted to the tax authorities in electronic form in XML format under form code J(F)13149
• The issue of compliance/non-compliance of the taxpayer with risk criteria is considered by a regional commission
• Information and copies of documents are submitted electronically to the tax authorities in accordance with Ukrainian laws on electronic documents and electronic communication
• The notification is submitted in XML format with a limit of 100 documents per submission
• Each file can contain copies of multiple documents as long as it does not exceed 2 MB in size

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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