VAT Refund Process After Appeal: Steps and Procedures Explained

• After the completion of administrative or judicial appeal procedures, the tax authority must update the Register with the agreed VAT refund amount the next working day.
• The procedure for determining the tax amount to be paid or refunded to the State Budget of Ukraine is established by Article 200 of the Tax Code of Ukraine.
• The tax authority conducts a desk audit of tax declarations or adjustments within the timeframe specified in the Tax Code.
• Taxpayers eligible for budget refunds receive them after the tax authority agrees on the claimed amount following a desk audit conducted within 20 calendar days after the deadline for filing tax declarations or adjustments.
• The tax authority can conduct a documentary audit within 40 calendar days after the deadline for filing tax declarations.
• If discrepancies are found in the refund amount, the tax authority issues a tax notice-decision to the taxpayer.
• If a taxpayer initiates an administrative or judicial appeal, the tax authority must update the Register with relevant data the next working day after receiving the notification or court ruling.

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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