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Finance Business Service

Next changes in the criteria for risk assessment


At the beginning of November 2017, we have already analyzed the draft proposed by the Ministry of Finance of Ukraine on amending Order No.567 of 13.06.2017 “On approval of the criteria for risk assessment sufficient to suspend the registration of tax invoice/adjustment calculation in the Unified Register of Tax Invoices” (hereinafter - Criteria).

At present, the changes to the criteria have been made and entered into force on November 17, 2017. They are approved by the Order of the Ministry of Finance No.926 of 09.11.2017 and registered with the Ministry of Justice of Ukraine under No.138/31250 on November 13, 2017.

It should be noted that the changes that have been made and their project differ significantly from each other.
The experts of Finance Business Service have been considering the essence of the latest innovations and how they will affect the business.

First, the clause 3 of the Criteria is set out in a new version, namely in the part that concerns the automatic recording of the information by the monitoring system, submitted by the taxpayer in the prescribed form.

As for the payers, agricultural commodity producers, automatic accounting of information is carried out now if there is not only one plot of more than 200 hectares, but also a set of sections with a total area of ​​more than 200 hectares. In our opinion, this is more justified, since the objective reality is such that it is not always possible for an enterprise to own or lease a single land plot with such an area. Thus, the previous version of the Criteria deprived a certain part of the payers-agricultural commodity producers of the right for automatic accounting of the information they provided on formal and unjustified grounds.

Secondly, a new category of taxpayers (except agricultural commodity producers) has been added, the information of whom should be taken into account automatically. In particular, these are taxpayers whose “D” and “P” values, calculated in the order given in subparagraph 4 of clause 5 of the Criteria, have the following dimensions: D > 0,02, P < Pм × 1,3 and the volume of deliveries of goods/services in tax invoices/adjustment calculations, compiled from January 1, 2017 in the Register, indicated in the information in accordance with the annex to these Criteria, is more than 25 percent of the total volume of supply for the period from January 1, 2017.

The subparagraph 4 of clause 5 of the Criteria has been changed. It indicates that the information provided by the taxpayer may not be taken into account automatically in case if the tax authority has received tax information indicating that the payer has provided false information, in accordance with the annex to the Criteria. That is, now the matter is only about the receipt of tax information by the controlling body, and not any, as it has been before.

In addition, the indicated subparagraph is supplemented with a new paragraph, according to which the values ​​of “D” (estimated value) and “P” (the amount of the value-added tax indicated by the taxpayer in the tax invoices) are calculated automatically by the SFS on each 10th day of the calendar month following the reporting month, which become available for the payer in the Electronic Cabinet.

The paragraph 2 of clause 6 of the Criteria is also set out in a new version. In particular, a significant change in the Criteria, compliance with which results in the monitoring of tax invoices, is that from now the preponderance of the goods in the remainder of tax invoices registered in the Register from January 1, 2017 is not applied to all taxpayers, but only to those who have: more than 75% of the total remainder - for payers, and “D” value of more than 0.03; more than 60% - at a value of “D” from 0.02 to 0.03; more than 50% - from 0,015 to 0,02; more than 40% - from 0.01 to 0.015, more than 30% - from 0.005 to 0.01, more than 20% - to 0.005.

Therefore, now the possibility of applying the monitoring of tax invoices has a direct dependence on the ratio of the percentage of the remainder of the goods to “D” value. It is still unknown how such indicators will work in the administration system, but we hope that this will help to avoid a certain generalization of the results of economic activity, and the system will be more balanced in selecting tax invoices for their monitoring.

The next change is the addition of a new paragraph after paragraph 3 of clause 6, which actually introduces a new criterion, the compliance with which provides for monitoring of an adjustment calculation. In particular, the adjustment calculation is subject to monitoring in three cases:

  1. On changing the cost of goods/services more than twice;
  2. On changing the first four digits of the code of the UCG FEA in the nomenclature of goods/services;
  3. On changing the first two digits in the service codes according to the State Classifier of Products and Services.

Thus, we see that the Criteria have undergone significant changes, both positive (specification of criteria for automatic recording of information on agricultural commodity producers), and those that can complicate the registration of tax indicators (monitoring of the adjustment calculations on changing the value of product or its nomenclature).

It is quite difficult to determine if such changes will make a positive effect on VAT administration and if the taxpayers will be able to avoid unreasonable monitoring and “blocking” of tax invoices. Therefore, the experts of Finance Business Service keep on monitoring the situation with automated VAT administration, timely notifying their customers of all the changes that occur and solve their tasks.

Ролан Бондарец
Lawyer in tax disputes
Finance Business Service