Business entities of Ternopil region received reimbursement of the value added tax in the amount of 176 million UAH during January – April 2020.
In total, 97 business entities – legal entities of the region applied for reimbursement of the value added tax to the current account. They declared 161 million UAH of this tax for the reimbursement. As of the beginning of May 2020, the total balance of unreimbursed VAT amounted 72 million UAH. Of these, 56 million UAH is in the audit stage and procedure of budgetary reimbursement in accordance with the requirements of the Tax Code of Ukraine and relevant regulations; 16 million UAH is under judicial and administrative consideration.
Also, specialists of the Tax service of Rivne region prevented the budgetary reimbursement of this payment by 300 thousand UAH, which is 700 thousand UAH less than in 2019.
It is appropriate to remind that the right to receive a VAT reimbursement has only the VAT payer who declared the amount of negative tax in the tax declaration, made the appropriate calculation of the reimbursed amount (submitted Annex D3) and submitted application for reimbursement to the controlling body (Appendix D4).
In this case, the condition for the VAT payer to declare the amount of tax for budgetary reimbursement is the actual payment for goods / services by the recipient in previous and reporting tax periods to suppliers of such goods / services.