EBA letter contains contradictions and omissions.
The European Business Association has sent a letter to the Minister of Finance Serhiy Marchenko, stating that the resumption of industry in Ukraine will be impossible without a refund of VAT refunds for exporting companies. RBC-Ukraine quotes the relevant letter.
“ Export industries cannot resume production due to lack of funds due to the shutdown VAT refund “, – the letter says.
At the same time, the text of the letter no longer refers to the resumption of production, but to enterprises that continue to operate. The EBA does not list them.
“If the problem is not solved in the near future, companies will be forced to reduce production , which will lead to staff reductions , reduction of tax deductions and foreign exchange earnings “, – it is said in the message.
It follows from the letter that we are talking about mining and metallurgical enterprises and agricultural enterprises .
< p style = "text-align: justify;">“Exports of mining and agricultural products are the main sources of foreign exchange earnings to the Ukrainian budget. Accordingly, the smooth functioning of exporters is one of the key factors in maintaining the balance of payments,” – said in a statement.
“We urge you to promote the extension of the tax invoice form J/F1201012, which was valid until March 1, 2022, as well as to urgently resume in-house audits of VAT tax reporting to further ensure budgetary VAT refunds for previous pre-war periods,” they added. in the association.
At the same time, on the EBA website you can find the March 17 report on tax changes provided for during martial law. No comments were made on tax changes in the association.
EBA also avoids mentioning that during martial law the agrarian business has received a number of benefits. In particular, this was provided by the Law “On Amendments to the Tax Code of Ukraine and Other Legislative Acts Concerning the Effect of Norms for the Period of Martial Law”, which provided for a number of significant benefits in land relations.
Also, the EBA letter does not contain proposals on how the state in martial law will verify the amounts claimed for reimbursement.
We will remind, granting of budgetary VAT refund is carried out in case of coordination by controlling body of the declared sum of budgetary refund by results of in-house check.
At the same time, for the period before the termination or abolition of martial law on the territory of Ukraine, the effect of paragraphs. 200.10 – 200.12 st. 200 of the Tax Code, which directly determines the timing of such inspections and the procedure for reimbursement.
Therefore, budget reimbursement of VAT during the war is not carried out.
