- To be excluded from the list of risky VAT payers, a taxpayer must submit contracts, powers of attorney, primary and warehouse documents, invoices, bank statements, quality certificates, and other evidence proving non-compliance with risk criteria.
- The regional commission reviews the taxpayer’s compliance with risk criteria and decides on inclusion or exclusion from the risky list.
- Documents must be submitted electronically in accordance with Ukrainian laws on electronic documents and identification.
- Required documents include contracts (including foreign economic), powers of attorney, primary supply and storage documents, invoices, bank statements, quality certificates, and any other evidence of non-compliance with risk criteria.
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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