Electronic cabinet: review of information regarding the automated monitoring of compliance of tax invoice / calculation adjustment with the risk assessment criteria

Press service of the State Tax Service of Ukraine, published 10 June 2020 at 11:51 Chapter: News

State Tax Service of Ukraine informs that in the private part of Electronic cabinet (menu “Monitoring TI / CA”) the user has access to information regarding the compliance of such a taxpayer with the risk criteria, envisaged  by the Procedure for suspension of registration of tax invoice / calculation adjustment in the Unified register of tax invoices, approved by the Resolution of the Cabinet of Ministers of Ukraine as of 11.12.2019 № 1165 “On approval of procedures for suspension of registration of tax invoice / calculation adjustment in the Unified register of tax invoices”.

Private part of Electronic cabinet allows viewing the calculated indicators:

D (load for the last 12 calendar months);

P (amount of the value added tax specified in tax invoices / calculation adjustments of quantitative and cost indicators registered in the Unified register of tax invoices in the reporting period, taking into account the submitted for registration) in terms of periods;

positive tax history of the taxpayer;

information regarding the taxpayer’s compliance / non-compliance with the risk criteria.

In addition, the taxpayer has a real-time access to the data of the Unified register of tax invoices on tax invoices and / calculation adjustments prepared by the taxpayer or his / her counterparties.