Every quarter, the State Tax Service forms a List of payers with a high level of voluntary compliance with tax legislation and publishes it on its web portal.
The List includes companies that meet clearly defined criteria and requirements: proper tax discipline, integrity and transparency of activities.
For legal entities on the general taxation system:
- income tax payment level – equal to or higher than the industry average for the last 4 quarters,
- VAT payment level – equal to or higher than the industry average for the last 12 reporting periods,
- salary level – not less than average salary in the industry in region, multiplied by a coefficient of 1.1 for the last 12 months, provided that there are at least five employees.
For the of Diia.City residents:
- level of tax payments to the budget is equal to or exceeds the average among the of Diia.City residents.
For legal entities – single tax payers of group III:
- level of tax payments to the budget – corresponds to or exceeds the industry average,
- salary level – not less than the average salary in the industry in region, multiplied by a coefficient of 1.1 for the last 12 months, provided that there are at least five employees.
For legal entities – single tax payers of group IV (agricultural producers):
- difference between amount of the minimum tax liability, paid taxes and land lease expenses must be negative,
- VAT payment level – equal to or higher than the industry average for the last 12 reporting periods,
- salary level – not less than the average salary for the industry in region, multiplied by a coefficient of 1.1 for the last 12 months, provided that there are at least five employees,
- available own land area (owned/used), leased land plots of at least 200 hectares or leased municipal or state property of at least 0.5 hectares and fulfillment of tax obligations for payment of the land and single taxes.
For individuals-entrepreneurs on the general taxation system:
- personal income tax payment level – equal to or higher than the industry average,
- VAT payment level – equal to or higher than the industry average for the last 12 reporting periods,
- salary level – not less than the average salary in the industry in region, multiplied by a coefficient of 1.1 for the last 12 months.
For individuals-entrepreneurs – are single tax payers of group III:
- income exceeds 5.0 million UAH,
- level of tax payments to the budget is equal to or exceeds the industry average for the last 4 quarters,
- salary level – not less than the average salary in the industry in region, multiplied by a coefficient of 1.1 for the last 12 months.
There are also common requirements for all categories:
- without violating reporting deadlines,
- without the status of risky VAT payers,
- debt absence from payment of taxes and single social contribution,
- absence of violations of payment deadlines for export-import transactions during the last 12 months,
- absence of sanctions against the taxpayer and/or its founders (participants), ultimate beneficial owners,
- absence of bankruptcy or cessation of business procedures,
- absence of citizenship of the aggressor country of the taxpayer and/or its founders (participants), beneficiaries,
- absence of changes in the main type of economic activity over the last 12 months,
- compliance with criteria depending on the chosen taxation system,
- registration at the State Tax Service for more than 1 year.
Familiarize yourself with the full list of criteria, requirements and benefits for taxpayers included in the List of taxpayers on the State Tax Service’s web portal in the "Territory of high tax trust level" section at the link https://tpd.tax.gov.ua/.
