According to the Business Ombudsman's preliminary assessment, business concerns and complaints about blocking and riskiness in the VAT system have real grounds. This is evidenced by preliminary data from a survey of 70+ business associations conducted by a team of the Business Ombudsman Council and a system analysis of about 1.5 thousand. individual cases, the SBU said.

“During the last quarter, there were changes in the legislation, which led to unpredictable and properly unpredictable results by the state itself.. Speaking for themselves, in particular, the October changes to the Resolution of the Cabinet of Ministers No. 1165, unexpected for business, look. Prior to this, the business had had no problems blocking tax invoices for years, and now it is forced to file extensive additional documentation.. Moreover, the rush to change the algorithms of the automated system of the SMCOR is incomprehensible, and most importantly, what was the purpose of these changes and whether it was finally achieved..

It is clarified that for a long time the insufficient accuracy of the SMCOR algorithms has been noticeable, which leads to the stop of tax documents of bona fide business. This is confirmed by the high rate of registered invoices by the tax authorities themselves at the regional or central level.. At the same time, the provision of one package of documents takes an unreasonably long time, which means either distracting the in-house accountant from their usual work, or additional costs for professional consultants.

Since the launch of the CMCM system, the source of problems has been the lack of proper justification of decisions. The State Tax Service also recognizes this problem and has already issued a letter of explanation in the fall on how to justify a risk decision.. However, decisions to reject data sheets and tax invoices are often still limited to ticking one of the common grounds.

As a result, these technical problems lead to the vicious practice of filling the budget with the working capital of enterprises..

“We all understand that the state now finances primarily the defense of Ukraine,” said Roman Vashchuk, business ombudsman, “but sharpening automated tax systems to temporarily replenish budget accounts is short-sighted doping, freezing real money of precisely that law-abiding business that should provide.

Business Ombudsman Board investigation continues. The institution will publish the final results of the investigation in the new year on boi. org. ua.