The Council received complaints from two FMCG retail players with a similar scenario.
The complaints related to the failure of the tax service to recalculate the registration limit for cargo customs declarations for which VAT was paid. Since May 2022, one of the companies has been on the simplified taxation system as a single tax payer of the third group at a rate of 2%. While being on the simplified taxation system, the company continued importing goods with paying VAT.
In August 2023, after the state canceled preferential tax conditions, the supermarket chain returned to the general taxation system with paying VAT.
Meanwhile, the company discovered that the registration limit for the VAT amount paid for customs declarations issued while being on the simplified system, was not reflected contrary to the provisions of tax legislation, particularly para. 9-1.2.1 subsection of Chapter 8 XX of the CCU.
After analyzing the legislation, the Council confirmed that while staying on the single tax of the third group at the rate of 2%, the registration limit amount for which the company has the right to register invoices should have increased.
Another company was not on the simplified taxation system, meanwhile, due to technical and communication reasons, information on 16 customs declarations and adjustment sheets was not transmitted to the Tax Service.
The Council brought up cases for consideration of Expert Groups with the State Tax Service and the State Customs Service.
As a result, thanks to the effective work of Expert Groups and BOC facilitation, the Tax Office reflected the registration limit amount of the supermarket chain in SEA VAT in the amount of UAH 21.6 mn. according to 112 customs declarations. The STS authorities also recalculated the registration limit of the hypermarket on the second complaint for the VAT amounting to UAH 2.7 mn. according to 16 cargo and customs declarations.
