State Tax Service cooperates with foreign partners in direction of fulfilling criteria for joining the EU

Studying visit of delegations of the Ministry of Finance of Ukraine and the State Tax Service to Bratislava, Slovakia has come to the end. During their stay, representatives of departments got acquainted with the best practices and experience of Slovakia in the harmonization of the country's tax legislation with legislation of the European Union at stage of the country's accession to the EU and implementation of tax policy within the European Union.

Participants of delegations also considered the value added taxation specifics (determination of tax obligations taking into account conditions of the supply place, export/import of products/services, VAT refunding), excise tax (groups of excisable products, conditions for deferment of payment of tax obligations, tax-free circulation in within the EU), income tax (peculiarities of definition/taxation of controlled operations, etc.).

During the working meetings, existing systems of analysis and determination of tax gaps were discussed, which will be useful in development or revision of regulations for joining the EU, as well as for use in current taxation conditions in Ukraine; participants got acquainted with practical aspects of application of the EU directives on combating tax evasion and fraud, avoidance of double taxation, in particular the ATAD, GAAR, SAAR, PILLAR (I-II), BEPS measures, etc.

Colleagues from the tax administration of Slovakia demonstrated their IT systems "E-kasa" and "E-audit".

Visit was organized with support of project "Public Finance Management Support Programme in Ukraine (EU4PFM): components 1, 3 and 4" and Representation of the European Union in Ukraine.

Conduction of such exercises is important and necessary step on the way to Ukraine's accession to the EU, useful for applying positive experience in current work, as well as strengthening bilateral ties and establishing close contacts.

Let's go to the European future together!