Law of Ukraine dated February 7, 2023 No. 2918-IX “On Amendments to the Tax Code of Ukraine Regarding Electronic Identification and Electronic Trust Services” amended the Tax Code, according to which the provisions of p. 15, clause 69.2, subsection 10, chapter XX of the Code of Administrative Offenses, which provides for unscheduled documentary checks of declared VAT amounts for budget reimbursement of more than UAH 100,000 within 60 calendar days after the end of the deadline for conducting a camera check of the relevant declaration or clarifying calculation.
In this regard, the deadline for conducting documentary checks of budgetary VAT refunds in the amount of more than UAH 100,000 on the basis of p. 78.1.8 The PKU will be up to 30 calendar days after the expiration of the terms for conducting a chamber inspection of the relevant declaration or clarifying calculation.
The specified changes enter into force on March 20, 2023.