Regarding unscheduled documentary audits of declared VAT amounts for refunding

President of Ukraine signed the Law of Ukraine № 2918-IX as of 07.02.2023 "On amendments the Tax Code of Ukraine on electronic identification and electronic trust services" (hereinafter – Law) on 03.03.2023.

This Law introduced changes to the Tax Code of Ukraine (hereinafter – Code), according to which provision of Clause 15 Paragraph 69.2 Sub-section 10 Section XX of the Code was excluded, which provides for unscheduled documentary audits of declared VAT amounts for budgetary refunding within 60 calendar days after the end of a deadline for conducting internal audit of the corresponding declaration or clarifying calculation.

In this regard, deadline for conducting documentary audits of budgetary VAT refunding on the grounds specified in Sub-paragraph 78.1.8 Paragraph 78.1 Article 78 of the Code, is 60 calendar days after the deadline for submitting tax declaration and if such tax declaration is submitted after the deadline – after a day of its actual submission, that is, such audit cannot exceed 30 calendar days after the deadline for carrying out internal audit of the corresponding declaration or clarifying calculation.

Specified changes came into force on 20.03.2023.