05/07/2023
An indication of risk for registering a tax invoice is the absence of a bank account of the taxpayer
The Resolution of the Cabinet of Ministers of Ukraine "On Amendments to Item 5 of Appendix 1 to the Procedure for Suspending the Registration of a Tax Invoice/Adjustment Calculation in the Unified Register of Tax Invoices" dated June 16, 2023, No. 603, has come into effect. According to this resolution, Item 5 of Appendix 1 "Criteria of Riskiness of the Value Added Tax Payer" of the Procedure is amended as follows:
A taxpayer that is a legal entity does not have any open accounts with a bank or non-banking payment service provider, except for accounts opened in the Treasury (excluding budgetary institutions).
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