VAT refund

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VAT refund

VAT refund


Prykhodko Andrii

Reimbursement (compensation) of value added tax in Ukraine

The payment of value added tax (VAT) is a transfer to the state. budget for the difference between tax liability and credit. If this difference is negative, then the taxpayer can exercise the right to budget VAT refunds. Although VAT compensation takes place automatically, in practice, difficulties often arise.

How is VAT compensation proceeding with the participation of Prikhodko & Partners tax lawyers?

The key to success in this case is careful work with documents. Andrey Prikhodko

First of all, pay attention to three points:

filling out an application from a taxpayer in the form D4;


preparation of a tax return;


calculation of the amount of compensation.


For your information! The procedure for budgetary VAT refunds is regulated by Article 200 of the Tax Code of Ukraine.

In particular, it defines the conditions under which the payer can claim compensation:

  • the amount of VAT was actually (in money) transferred to suppliers of goods / works / services or to the state budget;
  • it does not exceed the registration limit at the time of filing the declaration.

Important! Overestimation of VAT refunds may result in a penalty of 25% of the amount of such overstatement.

When preparing documents, it is necessary to take into account the fact that the amount of compensation may go (subparagraph “b” of Article 200.4 of the Tax Code):

  • to offset tax debt (fines, penalties) or other payments;
  • to the taxpayer’s account;
  • to pay off monetary obligations;
  • against a tax credit;
  • in several directions from the above.

The documents are submitted to the tax authority, and on their basis, the Register of applications for the return of the amount of budget compensation is formed. Funds are paid in chronological order based on the date of receipt of the documents.

Important! If a refusal from the tax authority to compensate for VAT is received, the lawyers of Prikhodko & Partners are ready to appeal against it in an administrative or judicial procedure.


What is VAT optimization?

Prikhodko & Partners Law Firm offers tax optimization and planning services, including VAT optimization.

Important! We are talking exclusively about the application of legal tax benefits, exemptions and other instruments within the framework of the law. We do not create potential risks for the business; on the contrary, we eliminate them.

Use the services of Prikhodko & Partners lawyers to make the most of all legal tax benefits for your business!

How we work:

Leave a request in a convenient way for you: through the feedback form by e-mail or call
We hold a meeting, discuss the terms of cooperation
We sign a contract, you pay for the service and we start working on your question right away

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1 question

You have already applied for a VAT refund?


2 question

The amount declared for reimbursement is more than UAH 100,000?


3 question

The tax office denied you a VAT refund?


4 question

Do you need legal assistance urgently?


Lawyer, Doctor of Laws, recognized media expert on legal issues, legal adviser to famous politicians and businessmen.

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For legal entities it is:

  • blocking of tax invoices;
  • exclusion of the enterprise from the list of risky enterprises;
  • PPR appeal;
  • other disputes with the DPS of Ukraine.

As for natural persons, requests for:

  • financial monitoring;
  • export of cash abroad;
  • confirmation of origin of funds.

By contacting our tax law specialists, you will receive detailed advice from practitioners who deal with various client issues in the field of tax law and financial monitoring every day. We can say that the sooner the client consults a lawyer or an advocate, the better result we can achieve in solving the client’s problem. Experts of the company “Prikhodko & Partners” will take care of your tax and legal aspects. Leave an application on the website and our lawyer/advocate will contact you in the near future.

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You can appeal the decision of the tax office in the district administrative court. We provide full support for tax disputes. If you need legal support that will give results – leave a request on our website.

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