Kyiv Tax Authorities Explain VAT Refund Audit Procedures and Grounds at Webinar for Taxpayers

• The Kyiv Tax Service held a webinar explaining the grounds and procedures for VAT budget reimbursement audits.
• Taxpayers were informed about the types and timing of such audits, as well as the importance of safe access to business premises and documents during inspections.
• The webinar clarified that VAT amounts related to goods destroyed due to force majeure during martial law are not included in reimbursement calculations but carried forward as tax credit.
• Key audit focuses include the reasons for negative VAT values, the reality of transactions, payment to suppliers, and the actual existence of acquired goods and assets.
• Typical violations in VAT reimbursement declarations were discussed, and the tax authority emphasized that audits are conducted based on risk and in line with the moratorium on unjustified inspections.

Source: kyiv.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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