Who receives VAT refunding in Ukraine? (according to the electronic register of VAT refunding)

The electronic register of VAT refunding functions since April 2017. The information note presents the results of data processing of 19.6 thousand taxpayers’ statements included into the VAT refunding register. In the result of the analysis both taxpayers who declare the highest amounts of VAT for refunding and those taxpayers who the most often receives refunding of this tax are identified. The information is systematized in the context of the types of taxpayers, sum of tax claimed for refunding, as well as regions.

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