Last year, the tax service reimbursed taxpayers only 69% of the value-added tax (VAT) refund they requested. For comparison, in 2021 this figure was 91%, according to the Opendatabot study..

The importance of the tax for the state budget is noted: “VAT is one of the main taxes of the country and a quarter of the income to the state budget. During the war, VAT on domestic goods, including reimbursement, amounted to 11% of the budget, VAT on imported goods - 15%"

However, in 2022 there was a significant reduction in revenue. Firstly, imports decreased 1.5 times over the year. Secondly, a sharp decline is associated with the exemption from VAT for cars and generators.

Domestic VAT, i.e. the tax on goods produced in the country, has hardly changed by 2021.

“An important function of VAT is to stimulate exports. While exports are accounted for at a rate of 0%, therefore, exporters, based on the results of their activities, have the right to receive a refund of VAT already paid by the state, ”say portal analysts.

Taxpayer problems.

Entrepreneurs massively complain about tax invoices blocked by the State Tax Service and untimely VAT refunds. If in 2021 91% of applications were reimbursed, then last year this figure decreased by almost a quarter - the tax authorities reimbursed only 69% of what was requested by the business.

This is despite the fact that in 2022 a number of changes were introduced that should simplify the work on VAT:.

Entrepreneurs have reduced penalties for late registration of tax invoices or calculations of adjustments in them;

extended the deadline for registration of tax invoices up to 5 days;

Rada voted to reduce the time for VAT refund checks by half - up to 30 days.

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As ZN wrote. UA, the policy of returning the ideology of aggressive tax collection, the hidden and explicit increase in the administrative and tax burden during the war, was already relayed without any equivocation into Ukraine's international obligations - the December Memorandum with the IMF and the January Memorandum of Understanding with the EU as part of a new large-scale macro-financial assistance. Vyacheslav Cherkashin, Senior Analyst at the Institute for Socio-Economic Transformation, writes about this in the article "