The Procedure for Suspension of VAT Invoice/Adjustment Calculation Registration

The thresholds for unconditional registration have been increased, and the rules for automatic recognition of the Data Table and criteria for a “positive tax history” have been updated.

Unconditional Registration — New Limits

• Monthly supply volume: up to 1 million UAH (previously 500,000 UAH).
• Supply to a single recipient: up to 100,000 UAH (previously 50,000 UAH).
• VAT paid on domestic sales in the previous month: from 40,000 UAH (previously 20,000 UAH).
• New requirement: VAT declared for the last reporting period — at least 40,000 UAH.
• Total VAT paid on Ukrainian goods/services over 12 months: from 10 million UAH.
• New requirement: total VAT declared over 12 months — at least 10 million UAH.
• Amount of a single VAT invoice: up to 10,000 UAH (previously 5,000 UAH), provided that the total of such operations does not exceed 3 million UAH per month.

Automatic Recognition of the Data Table

The tax authority will recognize the Data Table without additional decisions for two categories of taxpayers:

1. Agricultural taxpayers and related businesses, who meet the following criteria:

• VAT registration history > 1 year
• At least 200 hectares owned or used
• At least 3 employees
• No tax debt
• At least 25% of turnover consists of products under certain HS codes (01, 02, 03, 04, 05, 07, 08, 10, 12, 15, 23)

2. Taxpayers whose goods/services listed in the Data Table account for at least 25% of total turnover, and who also meet:

• VAT registration history > 365 days
• At least 5 employees
• No tax debt
• Indicator D > 0.05
• VAT in registered invoices for the current month does not exceed the maximum monthly amount for any of the previous 12 months

All these indicators are recalculated monthly based on data from the last 12 months.

“Positive Tax History” — What Changes

• Monthly supply volume threshold for a “reliable” taxpayer: up to 3 million UAH (previously 1 million UAH).
• Monthly transaction limit with a single counterparty: up to 500,000 UAH (previously 100,000 UAH).
• A director may head up to 5 taxpayers (previously up to 3).
• New requirement: residual value of fixed assets must exceed 5 million UAH.

The following requirements remain unchanged:

• Indicator D > 0.02
• VAT in invoices for the current month cannot exceed the highest value recorded over the previous 12 months.