AUTOMATED MONITORING OF COMPLIANCE OF TAX OVERHEAD CRITERIA WITH RISK ASSESSMENT

 Automated monitoring of tax invoices risk criteria takes place at the third level of verification of tax invoices to the Unified Register of Tax Invoices. This monitoring is carried out in accordance with paragraph 5 of the Procedure № 1165.

 Therefore, it is necessary to understand in more detail what is the third level of verification of tax invoices.

 Automated monitoring of tax invoices occurs only when they have not been verified in the previous two stages. In other words, did not receive immunity.

 It is at the third level of automated monitoring that tax invoices should be checked against the taxpayer's risk criteria and against the criteria for carrying out tax transactions.

 Regarding the risk criteria, the following will be checked during the automated monitoring:

• How risky is the VAT payer. This includes blocking tax invoices.
• Carrying out risky operations. In this case, it is also possible to block tax invoices.

 If a risky transaction is detected, but if the taxpayer has a positive tax history, the tax invoice will be registered in the Unified Register of Tax Invoices.

 In the case of automated monitoring will be set at least one risk criterion, the registration of tax invoices (temporarily) to stop.

 If the VAT payer is classified as a risky payer, information about this will be posted in his personal account. This takes place on the day the commission makes a decision. That is, on the day of the commission's decision that the VAT payer belongs to the risky taxpayer, such a decision is sent to the taxpayer's personal account immediately.

 If the VAT payer does not fall under the risk criteria and has a positive tax history, his tax invoice is registered in the Unified Register of Tax Invoices. But if the VAT payer does not have a positive tax history, and the verification is based on the criteria of a risky transaction, the tax invoice is blocked.

 As for blocking, it is worth considering in what order it occurs.

 As in the case of attribution to the criterion of risk, and in the case of blocking, the taxpayer can learn about it from the personal account.

 If the registration of the tax invoice is (temporarily) suspended, the decision on this with the appropriate receipt is sent to the taxpayer also in electronic form through the personal account.

⟪ Receipt must contain ⟫

Date of compilation and number of the tax invoice whose registration is terminated.

Criteria for calculating the risk. A detailed calculation should also be made for each criterion by which the inspection was carried out.

Explain to the taxpayer the need to submit explanations or additional documents in order to be able to register tax invoices in the future.

The receipt is sent to both the seller and the buyer, who is a VAT payer. This is provided for in paragraph 17 of the Procedure № 1246.

 The register of tax invoices, the registration of which is suspended, is publicly available, and therefore the payer can at any time obtain the necessary information on such invoices.