Results of the declaration campaign of control operations for 2021

State Tax Service of Ukraine received 2318 reports about the controlled operations according to the results of 2021, which is approximately equal to the lat year’s indicator.

At the same time, payers of the controlled operations declared taxes in the amount 3.6 trillion UAH, which is more than in 2020 by 1.1 trillion UAH.

Controlled operations were mainly carried out by non-residents registered in the Swiss Confederation (21%), the Republic of Austria (20%), the French Republic (15%), the United Arab Emirates and the United States of America (4% each).

Operations with goods – 46% (including raw materials – 19%) and banking services – 41% take a significant share in the total amount of controlled operations. Other categories of operations have a much smaller share, in particular, services - 6%, financial services - 4%, operations with securities - 2% and others - 1%.

In addition, taxpayers who in the reporting year 2021 carried out controlled operations were required to submit a notification on participation in an international group of companies (hereinafter - Notification) with the controlled operations report by October 1, 2022. Please note that this is the second reporting period for which the Notification is submitted (the first - for the 2020 reporting year).

State Tax Service has repeatedly drawn attention of taxpayers to their obligation to submit Notifications according to requirements of Sub-paragraph 39.4.2 of Paragraph 39.4 Article 39 of the Tax Code of Ukraine, but, unfortunately, there are still those who did not listen.

2173 taxpayers submitted Notifications (which is 94% of the total number of reports on controlled operations for the 2021 reporting year), of which 61% informed about belonging to an international group of companies. The main states (territories) of tax residence of the controlled group parent companies are the Republic of Cyprus - 22%, the Federal Republic of Germany - 10%, the United States of America - 9%, the French Republic - 5%, the Swiss Confederation, the Netherlands and Ukraine - 4% each, the Republic of Austria and Great Britain – 3% each and other countries of the world – 36%.

Taking into account the above specified, the State Tax Service recommends taxpayers to review the controlled operations carried out in 2021 and to ensure submission of reports on controlled operations and Notifications for relevant reporting period.