By the end of the month, the State Tax Service will form the first list of white businesses

Danylo Hetmantsev , Chairman of the Verkhovna Rada Tax Committee, spoke about the launch of the law on supporting honest taxpayers.

The State Tax Service has created a website - the Territory of High Level of Tax Confidence.

The first List of taxpayers with a high level of tax compliance will be formed based on the results of the fourth quarter of 2023 and three quarters of 2024 in late November, and in early December, everyone can check their inclusion in the List.

Taxpayers can now find information on how to join the List and what benefits can be obtained by being on it, and later on, the calculated average indicators of the criteria by region, type of economic activity, taxpayer groups and periods.

We remind you of the conditions for inclusion in the list:

For legal entities on the general taxation system:

The level of corporate income tax payment must be equal to or higher than the industry average for the last 4 quarters
The level of VAT payment must be equal to or higher than the industry average for the last 12 reporting periods
Salary level must be not less than the average salary in the industry in the region multiplied by a coefficient of 1.1 for the last 4 quarters, provided that there are at least five employees

For residents of Diia.City:

The level of tax payments to the budget must be equal to or higher than the average among Diia.City residents

For legal entities that are single tax payers of Group III:

The level of taxes paid to the budget must be equal to or higher than the average in the industry
The level of wages must be not less than the average wage in the industry in the region multiplied by a coefficient of 1.1 for the last 4 quarters, provided that there are at least five employees

For legal entities - single tax payers of group IV (agricultural producers):

The negative value of the difference between the amount of the MPZ and the taxes paid and land lease costs
VAT payment rate must be equal to or higher than the industry average for the last 12 reporting periods
Salary level must be not less than the average salary for the industry in the region multiplied by a coefficient of 1.1 for the last 4 quarters, provided that there are at least five employees
Available own land area of at least 200 hectares or leased communal or state property of at least 0.5 hectares and fulfillment of tax obligations for land and single tax

For individual entrepreneurs on the general taxation system:

The level of personal income tax payment must be equal to or higher than the industry average
VAT payment rate must be equal to or higher than the industry average for the last 12 reporting periods
The level of wages must be at least the average wage in the industry in the region multiplied by a coefficient of 1.1 for the last 4 quarters

For individual entrepreneurs of the group III single tax payers:

Income exceeds UAH 5.0 million
The level of taxes paid to the budget must be equal to or higher than the average for the industry for the last 4 quarters
The level of wages must be at least the average wage in the industry in the region multiplied by a coefficient of 1.1 for the last 4 quarters

Common requirements for all categories:

No violations of reporting deadlines
No decision on inclusion in the list of risky VAT payers
No arrears of taxes and unified social contribution
No violations of the deadlines for settlements for export-import operations during the last 12 months
No sanctions against the taxpayer and/or its founders (participants), ultimate beneficial owners
No bankruptcy or winding up procedures
The taxpayer and/or its founders (participants), ultimate beneficial owners do not have the citizenship of the state that carries out armed aggression against Ukraine
No changes in the main type of economic activity during the last 12 months
Compliance with the criteria depending on the chosen taxation system
Registration with the State Tax Service for more than 1 year

The publication of the List of bona fide taxpayers and the average values of the criteria indicators will allow taxpayers to compare the results of their activities and payments to the budget with the average values of these indicators in Ukraine as a whole.

Benefits to be received by taxpayers from the white business list:

Moratorium on documentary audits. No actual or documentary audits are conducted, except for budget reimbursement, transfer pricing, audits initiated by the taxpayer or in case of receipt of evidence/information on tax payment risks

Reduction of the timeframe for audits. The terms of desk and documentary audits for VAT refund purposes have been reduced to 5 and 10 business days, respectively

Individual tax consultations. Individual tax consultations are provided to taxpayers by the State Tax Service within 15 calendar days, without the possibility of extending the term of its consideration

Personal consultant compliance manager. The taxpayer is assigned a consultant who accompanies him on all issues related to tax administration

Hetmantsev invites taxpayers to join the community of taxpayers with a high level of voluntary compliance with tax legislation - the Territory of High Level of Tax Trust.