- A positive VAT taxpayer history is determined if the taxpayer meets at least one of the criteria listed in Appendix 2 of the relevant government regulation.
- Criteria include thresholds for supply volume, asset value, land ownership/lease, average monthly tax payments, and total taxes paid.
- Other indicators involve consistent business activity, timely tax reporting, and absence of tax debts over specific periods.
- Meeting any one of these criteria qualifies the taxpayer for a positive tax history.
- Taxpayers can access their calculated positive tax history indicators via their electronic cabinet.
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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