State Tax Service Introduces Roadmaps to Assist Businesses in Filling VAT Data Tables

The State Tax Service of Ukraine (STS) has introduced a new tool known as roadmaps, specifically designed to assist value-added tax (VAT) payers in avoiding technical mistakes while filling out and submitting data tables. This move aims to streamline the document submission process and decrease the number of halted tax invoices that often occur due to inaccuracies in the submitted documentation.

According to the official STS website, these roadmaps were developed based on a thorough analysis of requests from relevant associations and the specifics of various sectors of the economy. This initiative will help minimize the instances of halted invoices, which frequently arise from errors in the documents submitted by taxpayers.

The STS explained that the new tool contains practical recommendations tailored for different sectors, including manufacturing, construction, agriculture, and services. Special attention is given to the necessity of mandatory submission of data tables accompanied by an explanation that outlines the essence of the business activities, provides data on labor and material resources, and includes information regarding the availability of licenses and permits.

The agency also highlights common mistakes that could lead to the submitted table being disregarded. These include the absence of references to tax and financial reporting, discrepancies between the provided information and the data from the STS’s automated systems, as well as setting employee salaries below the minimum level. For example, it is critically important for agricultural producers to confirm the availability of land plots and the equipment used in production.

Methodological materials containing the new recommendations are already available on the official STS web portal. It is important to note that the data table must be submitted exclusively in electronic form, and resubmission of documents for codes that have already been accounted for is not necessary.

Acting Head of the STS, Lesia Karnaukh, emphasized that previous measures have significantly reduced the share of blocked tax invoices. She stated, "Thanks to the comprehensive measures taken, we have already managed to substantially decrease the percentage of halted tax invoices. Currently, it stands at 0.1-0.15%. We are taking the next step to ease the burden on businesses. We want to ensure that technical errors do not impede the operations of conscientious taxpayers." These remarks by Karnaukh were published on her Facebook page on Monday, reflecting the STS's openness to dialogue with the business community and its readiness to improve conditions for taxpayers.