menu
Criminal practice
Anti-corruption measures
Arbitrage practice
Legal assistance
State registration
Migration services
real estate and construction
Accounting outsourcing
Tax practice

INDICATORS OF THE POSITIVE TAX HISTORY OF VALUE TAX PAYER

 Appendix 2 to the Procedure for suspension of registration of tax invoice / calculation of adjustments in the Unified register of tax invoices, approved by the decree of the Cabinet of Ministers of Ukraine of December 11, 2019 №1165 «On approval of procedures for suspension of registration of tax invoice / settlement of adjustments» approved the list of indicators, which determine the positive tax history of the payer of value added tax.

 Let’s say your registered PN / RCs have been monitored, but you haven’t been on the risk payer list. Then there is a chance that blocking the registration of such MF / RC will save your positive tax history. So, what exactly does a legislator mean by a positive tax history, let’s try to figure out in the table:

 Indicator  Interpretation
 The volume of supply indicated by the value-added taxpayer (hereinafter referred to as the taxpayer) in the tax invoice / adjustment calculations (excluding adjustment calculations filed for registration in a month other than the month in which they are compiled) registered in the Uniform Invoice Register (hereinafter: – the Register) in the current month, taking into account the filed invoice / calculation adjustment in the Register is less than 500 thousand hryvnias, provided that the supply of goods / services specified in them in the current month for with one tax payer not exceeding 50 thousand hryvnias, and the head – the official of such tax payer is a person holding a similar position of not more than three (inclusive) tax payers.  If the volume of supply of a good / service in PP / RK per counterparty (not the amount of VAT) does not exceed 50 000 UAH, such PN / RK are registered without obstacles. For example, if you simultaneously register 3 Mon / RC for one counterparty and the total amount of all Mon / LCD exceeds 50 000 UAH. then one of the submitted PN / RK is registered unobstructed, in which the volume of supply does not exceed 50 000 UAH, others – are subject to automatic monitoring.
It is worth noting that the calculation is taken exclusively by those PN / RC, which are registered in one period, in the next period, this ostentatious “zero”. Concerning an official. If the director of your company is in the same position in 3 or more enterprises, your company is automatically included in the list of risk payers, in this case, MF / RK for deliveries in excess of 50 000 UAH. on one counterparty are automatically blocked, other indicators of “positivity” in this case do not work. It should be noted that from the logic of the said resolution it follows that if an official is a director in 3 companies and still has a registered FOP, then in such a case such companies are not subject to risk criteria. However, in practice, the FOP is also a “taxpayer”, an independent unit of tax history, and thus the FOP will become a 4m entity and all companies will automatically be included in the risk list.
 The taxpayer registers on a regular basis, during any four reporting months from the last six months, in the Register of PP / RK for the supply of goods / services under the same product / service code in accordance with the UKTZED / State Classifier of Products and Services.  Suppose you have just registered a law firm, you can provide legal and, for example, accounting services for the formation of a “positive” tax history, according to the lawmaker’s logic, you need to register MON / RK every 4 months out of the last 6 only one service with 2 , either legal or accounting. Register 50/50 – monitored.
 Most of all, this item applies to “sellers” of any product. However, it is not completely clear, it often happens that products from one product group have different UKTZED codes. So, if you, for example, have a metal sales company, please, for the first 6 months, only sell goods that have the same UKTZED.
 The residual value of property, plant and equipment for payers of corporate income tax at the end of the reporting (tax) period is selected in accordance with paragraphs 137.4 and 137.5 of Article 137 of the Tax Code of Ukraine for a particular group of payers) is over UAH 5 million and is reported , at which the deadline for its submission precedes the calendar day of calculating such an indicator, provided that since the beginning of the previous year, the head and founder did not change.  Note that these are only fixed assets, not all fixed assets of the enterprise.
 These figures will be taken into account provided that the director and the founder have not changed since the beginning of the previous year, ie 2 years. These are only changes to the Unified Register of Legal Entities, Individual Entrepreneurs and Public Formations;
 The area of leased land owned or leased by the taxpayer is not less than 200 hectares inclusive or leased land plots of communal and / or state property – not less than 0.5 hectares (as of January 1 of the current year), declared by February 20 of the current year and for which the amount of the land tax payment has been paid within the terms stipulated by the legislation.  This indicator is applicable to all types of enterprises that have (lease) large land parcels, and not only to “agricultural” enterprises.
 The amount of the single contribution to compulsory state social insurance per employee exceeds the amount of such a single contribution from the minimum wage twice in the last 12 months, provided that since the beginning of the previous year the taxpayer’s manager and / or founder have not changed and the average monthly number of employees in the last 12 months is at least five.  We are talking about the average amount of ERUs per employee. It is unclear exactly how the legislator calculates, since it is a question of payment, and it is incorrect to calculate the ESA on an accrual. The number of employees during these 12 months, as well as during the month, could also change, as calculated, is unclear. Apparently, the average size of an ESA per employee is calculated on a monthly basis, then everything is added up and divided by 12. As for the base for comparison, perhaps, the tax authorities take the size of the MZP that is valid at the time of calculation.
 The total amount paid in the previous reporting year of the amount of the single contribution to the compulsory state social insurance and taxes and fees, the control of which is vested in the MRF, the taxpayer and his separate units, which submitted the tax invoice / calculation adjustments for registration, over UAH 10 million.  This is insurance for large payers. After all, for large taxpayers, if this indicator is met, the tax burden can be negligible, and the differences between UKT FEA / DCPI at the input / output – many. One positive figure, of course, is not a fully positive tax history, but in practice there are exceptions. The attitude to the big payers who fill the budget is special, hence these are the gaps.

Author: Anatoliy Perepelchenko

Share in