Tax specialists prevented formation of tax credit scheme totaling 4 million UAH in Kharkiv region

Specialists of Main Directorate of the STS in Kharkiv region exposed enterprise that has recently been registered from another region during the online monitoring of tax invoices / adjustment calculations registration.

In the course of analytical study of financial and economic activities of this enterprise, the tax specialists found manipulation in adjustment calculations to tax invoices issued in 2019, indicating Ukrainian classification of the FEA goods codes that do not correspond to the range of goods. As a result, the payer artificially increased amount of the VAT limit almost by 2.8 million UAH.

In order to prevent spread of tax credit scheme, the Commission of Main Directorate of the STS in Kharkiv region decided to include the specified enterprise in the list of risky taxpayers which prevented formation of the tax credit scheme totaling 4 million UAH.