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Revocation of VAT certificates for the use of illegal schemes
posted 27 June 2023 15:00


At the initiative of analysts of the Economic Security Bureau of Ukraine 59 risky enterprises had their VAT certificates revoked. The total balance of the tax limit of these companies amounted to more than UAH 2.5 billion.

Employees of the Economic Security Bureau have identified "sleeping" enterprises that submit zero declarations indicating no activity. In 2023 alone 126 such enterprises were identified.

These "sleeper" businesses have a tax limit of UAH 4.6 billion which is accumulated based on taxes paid on purchases of goods, buildings or land. Instead of using the money to pay taxes these companies may illegally transfer it to other companies as part of tax avoidance schemes.

One of the illegal schemes involves a company that is required to pay value added tax fictitiously purchasing goods or services from a company with a tax limit. This allows to avoid or reduce taxation. In turn the "sleeper" company uses the tax limit to fictitiously transfer goods or services to other companies without actually delivering anything.

In order to combat the illegal use of the tax limit, the legislation provides for the revocation of a value added tax payer's certificate if a company submits zero tax returns during the year while having a tax limit.



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