In Ukraine, a VAT (Value Added Tax) invoice (PN) or adjustment calculation (RK) can be blocked if the taxpayer meets even one of the established risk criteria. The Main Department of the State Tax Service in Ivano-Frankivsk Oblast reminds taxpayers that these criteria are outlined in Appendix 1 of the Procedure for Suspending Registration of Tax Invoices/Adjustment Calculations in the Unified Register of Tax Invoices, as per Cabinet of Ministers of Ukraine Resolution No. 1165 dated December 11, 2019 (with amendments).There are eight specific risk criteria:Taxpayer Risk CriteriaCriterion 1: The taxpayer was registered using invalid (lost, stolen) or forged documents.Criterion 2: The taxpayer’s registration was carried out by non-existent, deceased, or missing persons.Criterion 3: The taxpayer’s registration was carried out by individuals who had no intention of conducting business activities.Criterion 4: The taxpayer conducts business activities without the knowledge or consent of its founders or head.Criterion 5: The taxpayer (legal entity) does not have open accounts in a bank or non-bank financial institution providing payment services (excluding Treasury accounts for budget institutions).Criterion 6: The taxpayer has not submitted VAT tax returns for the last two reporting periods.Criterion 7: The profit tax payer has not submitted financial statements for the last reporting period.Criterion 8: There is tax information indicating the riskiness of the business operation specified in the submitted tax invoice or adjustment calculation for registration.A regional-level commission of the State Tax Service determines a taxpayer’s compliance with these risk criteria through automated monitoring of tax invoices/adjustment calculations and analysis of tax information.
Source: news.dtkt.ua
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