VAT refund

In pp.14.1.18 CLE provides a definition of VAT refund as compensation for the negative value of VAT , confirmed results of the verification of the taxpayer, including automatic budgetary compensation . The procedure established by Article budgetary compensation . 200 GCC , and the order of the reflection of the budgetary compensation in a tax return VAT - Order number 1492 . According to the claims . "A" of 200.4 NKU budgetary compensation is subject to a negative value of VAT ( excess of the amount of the tax credit over the amount of VAT tax liabilities VAT ) within the tax actually paid in the previous tax periods and reporting to suppliers of goods (works, services) to the State budget ( for customs clearance imports, regardless of the status settlement with a foreign supplier ) , VAT is reflected in the composition of tax liability (line 7 returns for the previous period ) as a result of purchase ( payment ) services from non-residents , the place of supply of which is determined by the customs territory of Ukraine ( according to the norms of Art. 208 CLE ) .
 
   Therefore , I declare to the VAT refund in this reporting period, the amount of the tax credit may be VAT paid in prior years and actually paid during the reporting period.
 
   According to Section 200.5 NKU , there are categories of taxpayers who are not eligible for budgetary compensation . These are companies that have been registered less than 12 calendar months prior to the month , based on which the application is submitted to the budgetary compensation , as well as businesses , the amount of taxable transactions (the line 6.1 Declaration ) which for the last 12 calendar months is less than the stated amount to the budget refundable VAT . But if a tax credit for these categories of taxpayers is formed as a result of the acquisition or construction (building ), fixed assets and they are put into operation , the above restrictions do not work.
 
   To transfer the negative value of the VAT from one reporting period to the next , it is necessary , apart from the basic form of the VAT and Tax Schedule 5 to file Appendix 2.
 
   To apply for reimbursement of necessary budget except for the basic form of the VAT Tax , Schedule 5 and Schedule 2 to submit Appendix 3 and Appendix 4 .
 
   GNSU bodies within a period not later than 30 calendar days after receipt of the VAT Tax with VAT claimed for reimbursement must conduct a desk audit report data. In the case of the grounds that the amounts calculated in violation , authorities may conduct GNSU documentary unscheduled inspection .
 
   According to the Order number 1178 all VAT payers have declared VAT refund must be tested for compliance with the criteria of eligibility for automatic VAT refund . If the company fails to meet the criteria , then no later than 17 calendar days after the deadline for reporting , GNSU must send the company a notice of non-compliance criteria for automatic VAT refund .
 
   Since 2014 , according to claims . 200.22 NFC, the duration of the desk audit payer - the applicant's budgetary compensation with a positive history of tax is reduced to five calendar days from the date of the declaration.