12:39 11.12.2017

Rada increases threshold for large taxpayers

1 min read
Rada increases threshold for large taxpayers

Now large taxpayers are taxpayers with a turnover in the past four quarters equivalent to EUR 50 million or the sum of all taxes, duties and payments to the national budget amounting to more than EUR 1 million, if without customs payments the sum is more than EUR 500,000.

The relevant amendments to the Tax Code were made by the Verkhovna Rada via passing bill No.6776-d on December 7.

"This amendment was made at the request of the Office of Large Taxpayers. In connection with a significant increase in the volume of operations of all taxpayers, this year another 1,200 taxpayers are to switch to the Office of Large Taxpayers, while the Office must service industrial and financial groups," Head of the tax committee Nina Yuzhanina said, presenting the document.

At present, a large payer is considered to be a payer with a turnover of over UAH 1 billion or a total amount of taxes exceeding UAH 20 million.

In addition, the deputies granted the right to decide on changing the non-basic place of registration of large taxpayers to the central executive agency executing the public tax and customs policies.

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