Procedure for VAT Refund After Administrative or Judicial Appeal Completion in Ukraine

• After administrative or court appeal procedures, the tax authority must update the Register with the agreed VAT refund amount the next working day.
• The procedure for determining tax amounts for payment or refund is established by Article 200 of the Tax Code.
• A desk audit of tax declarations is conducted within 20 days after the deadline for submission.
• If discrepancies are found, the tax authority issues a notice to the taxpayer.
• If the taxpayer appeals, the tax authority updates the Register the next working day after receiving the appeal notice.

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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