Procedure for VAT Refund After Administrative or Judicial Appeal Favoring Taxpayer’s Reimbursement Claim

• The procedure for VAT reimbursement after administrative or court appeal is outlined in Article 200 of the Tax Code of Ukraine.
• The controlling authority conducts a desk audit of tax declarations within a specified period.
• Taxpayers eligible for budget reimbursement receive it after the controlling authority agrees on the claimed amount following the audit.
• The controlling authority can conduct a documentary audit within 40 days after the tax declaration deadline.
• If discrepancies are found, the authority issues a tax notice to the taxpayer.
• If the taxpayer starts an appeal process, the authority must update the Register of Reimbursement Claims.

Source: od.tax.gov.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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