Схемы оптимизации НДС в Украине

VAT optimization schemes in Ukraine

Currently in Ukraine, VAT is considered one of the most complex taxes for optimization. However, many firms still find ways to reduce payments to the state treasury. The main thing is to skillfully use one of the possible ways of tax optimization.

Government bodies take legislative measures in relation to dishonest payers, and we will not consider illegal schemes, which can provoke it. Moreover, there are quite enough legitimate methods that allow you to pay value-added tax in a reduced amount. Although many companies have difficulties in order to take advantage of these methods, in this case, specialist assistance is required.

Legal methods for VAT optimizing

The legal ways to optimize VAT include:

  1. Implementation of export operations or funds transfer to countries with a lower level of taxation through an offshore founder, which allows to minimize the tax due to the action of the double tax avoidance agreement;
  2. Funds transfer to firms with a simplified tax system;
  3. Transfer of money to companies with preferential tax.

Such actions to reduce tax payments are suitable for many firms. However, they have certain risks, especially if the transactions are based on fictitious documents. Companies that are allocated small payments, most likely, are waiting for additional checks from the fiscal service. Therefore, the implementation of optimization is better to trust a specialist who will consider in detail possible methods and choose the optimal scheme for managing the organization's monetary resources.

Depending on the objectives and the long-term planning, the following optimization options may also suit the company:

  • Replacement of transactions, accompanied by tax liabilities, to those that do not obligate tax payments;
  • Use of intermediaries to delay tax payments;
  • Cancel operations to transfer them to the next reporting period.

However, such methods are suitable only for those companies that set themselves a priority for deferring payments to the tax service (Internal Revenue Service). That is, you do not leave taxes, but postpone them to a later date.

In general, the need to optimize VAT is important to correlate with the costs of its implementation. You need to clearly define the purpose of such actions, then thoroughly familiarize yourself with possible schemes and weigh all the risks. One cannot stop at one optimization’s method, experts will help to improve it and adapt it to changing legislation.