Shortening the terms of VAT refund checks

01/03/2023

The Verkhovna Rada adopted draft laws No. 6085 and No. 6086, which amended the Tax and Customs Codes of Ukraine regarding:

  1. application of the new conceptual apparatus introduced in connection with the adoption of the Law of Ukraine "On Electronic Trust Services";
  2. simplification of the procedure for obtaining electronic trust services;
  3. ensuring the possibility of using improved electronic signatures, which are based on qualified public key certificates, and means of electronic identification with a similar level of trust.

In addition, draft No. 6085 provides for the reduction of the terms of VAT refund checks from 60 to 30 days.

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