Why is this important
The launch of automated risk assessment for electronic invoices affects all taxpayers working with VAT. The new system changes the approach to tax control, shifting it from analyzing general business behavior to analyzing specific operations. The test period allows participants to understand the logic of the mechanism’s operation in advance and prepare for its full application.
What happened
- Starting December 22, an automated risk assessment system for electronic invoices began operating for taxpayers in test mode.
- The introduction of real-time risk assessment allows taxpayers to see possible problems for specific EIS in advance.
- In the future, the mechanism may affect the VAT offset procedure and strengthen the role of the correct fulfillment of tax obligations by counterparties.
Numbers and facts
- Electronic invoices are evaluated by the system in real time.
- The risk level is displayed in the personal account of the EIS sender and recipient.
- The red indicator is assigned to ESF with a high risk level, and the green indicator — with a low risk level.
- Until January 1, 2026, with a high risk level, enforcement measures will not be applied.
- In the event of a high risk, the amount of VAT on the electronic invoice is not accepted for offset until the seller or buyer fully pays the tax to the budget.
Context
- The automated risk analysis is aimed at increasing the transparency of tax administration and reducing the impact of the human factor.
- Unlike the tax gap indicator, the system analyzes not the taxpayer’s overall activity, but a specific transaction between two businesses.
- During the testing period, the Tax Committee plans to study the mechanism’s operation and, if necessary, finalize it.
