Main Directorate of the STS in Chernivtsi region reported that regional taxpayers transferred 655.3 million UAH of the value added tax to the state budget during January – September 2020. This amount exceeds revenues during the corresponding period in 2019 by 86.3 million UAH or 15.2%. Proven indicative figures for the region are exceeded by 120.2%.
As for the reimbursement from the beginning of 2020, the declared budgetary VAT reimbursement has amounted 140 million UAH to the taxpayers accounts.
The VAT on taxpayers accounts was reimbursed in the amount of 134.7 million UAH. These are mainly business entities that have carried out export operations and international transportation.
Herewith, Main Directorate of the STS in Chernivtsi region conducts daily monitoring of tax invoices submitted for registration in the Unified register of tax invoices, comparison of its data with customs clearance data in order to identify risky taxpayers and prevent illegal VAT reimbursement.
In general, illegal VAT reimbursement totaling 4.1 million UAH has been prevented since the beginning of 2020.
For example, the LLC “A” purchased from two companies registered in Luhansk region, repair and maintenance of motors totaling 6.6 million UAH, including VAT of 1.1 million UAH. According to the monitoring results, this operation had fictitiousness signs, the company could not document reality of such operation, so after certain measures the company submitted clarifying calculation to the VAT declaration and reduced amount of the tax credit by 1.1 million UAH.
In total, there are 2430 registered VAT payers in Chernivtsi region, including 2165 legal entities and 265 individuals – entrepreneurs. During January – September 2020, their number increased by 11 business entities, including 7 legal entities and 4 of individuals – entrepreneurs.