Tax agency showed a new system for analyzing the blocking of tax invoices

Submitted by bashun on Mon, 03/26/2018 - 12:07

The State Fiscal Service (SFS) of Ukraine introduces a new system of blocking tax bills/calculations of adjustments. This was announced by the director of the Department of revenue monitoring and accounting and reporting systems Mykola Chmeruk during a meeting of the Public Council under the SFS, according to

It bears reminding that in late March, there was a multi-day blocking of tax invoices. Since March 22, during a month, the mode of blocking tax invoices will work in a test mode. In the summer of 2017, agribusiness already complained that SFS of Ukraine introduced a registration system for invoices, in fact stopped the work of the whole sector.

"The approach proposed by the SFS for building a new system for blocking tax invoices differs significantly from the model that operated last year. So, earlier the tax waybill passed two stages, the first of which was "cut off" when the tax bill met the criteria and was registered. If the tax bills did not pass this stage, it was checked for "re-sorting" (conducting doubtful operations, which may result in the formation of a fictitious tax credit), " notes Mykola Chmeruk.

The new tax bills/calculations of adjustments analysis system has four stages:

- "cut off";

- control of presence of signs of riskiness of the tax bearer;

- monitoring compliance with indicators that determine the positive tax history of the payer;

- checking the riskiness of operations, that is monitoring the existing "re-sorting".

"We believe that this design will significantly reduce the number of tax bills that will stop, preliminary calculations and testing of the system have already been carried out, which confirmed that the number of tax bills that were stopped last year for applying the criteria of the new system will decrease in tens time ", says Mykola Chmeruk.

So, "cut off" signs, according to which the tax invoice will not be tested for risk criteria of the payer or the riskiness of operations, include:

- operations for the supply of goods (services) to the end user and/or exempt from taxation;

- the delivery volume is less than 500 thousand UAH and if the head is a director less than 3 VAT payers;

- the tax burden is more than 3%.

"After that, the tax invoice is checked, if it is written by the taxpayer, which is defined as risky." We tried to write out the criteria for a risky taxpayer so that they unequivocally pointed to the payer who is engaged in "re-sorting". Actually, this is a taxpayer registered for stolen, lost documents, registered on frontmen, etc. ", says Mykola Chmeruk.

Further, if the taxpayer is not listed in the list of risk payers, it is checked for a positive story. Indicators on which a positive tax history is determined, according to the official, are written out quite widely, so that the number of tax invoices will not stop in connection with the introduction of the new system will increase significantly. Among such indicators, in particular, the total amount of payment of unified social tax and taxes and fees is more than 5 million UAH, the availability of own (leased) land plots of more than 200 hectares or leased land plots of communal and/or state property with an area of ​​at least 0.5 hectares , trade in the same goods. Only in case of non-compliance with all the above criteria will be checked the risk of the transaction.

Another innovation, according to Mykola Chmeruk, will be the introduction of a two-level decision-making system.

"If last year decisions were made only by the central office commission, today in the regions there are commissions that will make decisions on blocked waybills, the central apparatus will be able to review decisions of regional tax authorities only for those payers whose volume of transactions exceeds 30 million UAH, but, again, all decisions will be formed in the regions, " says the official.

Tables of taxpayers will also be accepted by regional bodies. All the tables that were adopted last year will be relevant and will be used in the implementation of the new system.

"Another novelty of this system is the unconditional decision-making after five days, that is, if no decision is taken within five days, such a tax invoice will be automatically registered," notes Mykola Chmeruk.


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