“Food products” machinations totaling more than 6 million UAH were exposed in Khmelnytskyi region

Press service of the State Tax Service of Ukraine, published 13 October 2020 at 17:03 Chapter: News

During the monitoring of registration of tax invoices and adjustment calculations, the tax specialists identified an enterprise that formed a significant amount of limit required for registration of tax invoices / adjustment calculations in the electronic VAT administration system by manipulating tax reporting indicators.

During the daily monitoring of tax invoices / adjustment calculations which are sent for registration in the Unified register of tax invoices, specialists of Main Directorate of the STS in Khmelnytskyi region detected registration of adjustment calculations to tax invoices issued in 2019 – 2020 for the return of food products (juices, crackers, non-alcohol beverages, weight cookies, candy weights, baby food, etc.) which have limited expiration period and special storage conditions. As a result, the payer artificially increased amount of the VAT limit by more than 6 million UAH.

In order to avoid the spread of tax credit scheme, commission Main Directorate of the STS in Khmelnytskyi region decided to include this enterprise in the list of risky taxpayers, which prevented formation of an “artificial” tax credit totaling more than 6 million UAH.