- There is no officially defined “correct” VAT load; it is an analytical indicator used by tax authorities for risk assessment.
- A high VAT load percentage does not guarantee protection from invoice blocking; tax authorities analyze multiple factors, including business logic, transparency, and company history.
- A low VAT load may trigger additional scrutiny but does not automatically result in invoice blocking; decisions are based on a combination of factors.
- The main focus of tax authorities is on the transparency of operations, the logic of transactions, and the taxpayer’s history, not just the VAT load percentage.
- Common myths about VAT load are debunked: there is no “magic percentage,” and both high and low VAT loads are only part of a broader risk analysis.
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.
Latest Posts in "Ukraine"
- How to Fill Table 1 of Appendix 2 in the VAT Declaration: Detailed Instructions
- VAT Exemption for Electric Vehicles Abolished in Ukraine Starting January 1, 2026
- Tax Credit for VAT Payers: Repair Services for Freight Vehicles by Sole Proprietors Explained
- Correcting Lines 18, 21, and 16.1 in VAT Declaration: Key Points to Consider
- VAT Liabilities Not Accrued Upon Deregistration: What to Expect from a Tax Audit?
