The indicators to determine a VAT payer positive tax history are calculated by the State Fiscal Service (hereinafter – SFS) till 10th day of every months that follows the reporting month. The VAT payers can access these indicators in their user account. What criteria must such payer meet to have positive tax history?
Let us remind, that data for indicators calculation is taken from the Unified register of tax invoices (hereinafter – URTI), income and land fee declaration, integrated payer card (hereinafter – IPC). It is deemed a taxpayer has the positive tax history if he/she meets one of the criteria indicated in the Table.
Table. Indicators of positive tax history
|
№ |
Positivity indicators |
Data for calculations |
Comment |
|
1 |
Delivery amount for one buyer – VAT payer ≤ UAH 150 thousand |
Delivery amount (without VAT) for each particular TIN from the registered the tax invoices/adjustment calculations (TI/AC) in URTP for the current month including one submitted for registration |
This criterium for VAT payers who make insignificant deliveries or deliver goods on small amounts to different buyers-VAT payers. Moreover, it is doesn’t matter whether one or more TI/AC are prepared during the month for one buyer – VAT payer |
|
2 |
Delivery amount in TI/AC which are not submitted to the buyer, > 50% of the gross delivery amount |
Delivery amount (without VAT) from the registered TI/AC for the last six months |
This criterium suits the trading enterprises who work mainly with VAT non payer |
|
3 |
Delivery amount of one type of good/service > 50% of the gross delivery amount |
Delivery amount (without VAT) from the registered TI/AC for the last six months |
To identify one type of good/service the incoming and outgoing TI are compared. This condition is hardly met by the product producers (services, works) who indicate one UKRZED or SCGS code in incoming TI and another – in outcoming. |
|
4 |
Delivery amount of good/service with similar UKRZED or SCGS code is 20% of the gross delivery amount |
Delivery amount (without VAT) from the registered TI/AC for the last six months |
Although the calculations take into consideration only amounts for six months it is acceptable that in two out of six months (not necessarily consecutive) this criterium may not be applied |
|
5 |
Depreciated value of fixed assets of VAT payer > UAH 1 million |
The financial reporting information of VAT payer for the last reporting period |
The indicators are counted provided that the head and owner of the payer have not been changed since the beginning of the previous year (not since January 1, 2017 as it was before) |
|
6 |
The presence of owned or leased land plots measuring ≥ 200 ha and for the leased lands in communal and state ownership ≥ 0,5 ha |
Information contained in land fee declaration for the current year |
This criterium is relevant to, first of all, the farmers. To determine it the land plots, present on January 1 of the current year (not on January 1, 2018 as it was before) are counted That means, that for calculation of this criterium in 2019 the information presented in land fee declaration for the 2019 submitted prior to February 20, 2019. Accordingly, the land plots owned, used or leased are not counted when summarizing the total area of land plots since January 1, 2019. |
|
7 |
Payment of the Unified social tax (UST) for one employee > 1,5 of the minimum insurance contributions for the last 12 months |
The payed amounts of UST are reflected in IPC with UST |
The indicators are counted provided that the head and owner of the payer have not been changed since the beginning of the previous year (not since January 1, 2017 as it was before) |
|
8 |
Total amount of UST, taxes and charges payed in the previous reporting year > UAH 5 million |
Information on status of payment made by the payer to the budget and target funds is contained in IPC created by the SFS for each payer and payment |
This criterium is applied to large taxpayers |
So, the tax history is recognized as positive if the payer complied with one of the criteria indicated in the Table. This guarantees the that TI/AC won’t be blocked in case the non-risky payer conducts risky transactions.
