When can I apply for an automatic refund of VAT

In what cases, tax payer can claim automatic compensation of the VAT? Explains department MPP and of citizens of the STA in Sevastopol: The procedure of automatic compensation of the VAT is set § 200.18 of the Tax Code, and in comparison with the previous order of compensation, namely: a) shortening of the desk audit from 30 to 20 days, and b) the lack of possible field audit by the tax authority, and c) reduction in terms of providing documents of SOT State Treasury from 5 to 3 days, and d) reduction in timing of the State Treasury of compensation from 5 to 3 days. To get an automatic refund, the applicant does not require any additional actions to him the procedure for obtaining an automatic recovery is not different from the usual procedure for obtaining redress (evidenced by § 200.18 PKU). Regulate the process of recovery will be a specially designed computer program, but it does not mean that the payer does not depend on. According to § 200.19 Art. 209 PKU right to receive an automatic refund taxpayers have to meet simultaneously the following criteria: - If a taxpayer not in bankruptcy court proceedings (pp 200.19.1 § 200.19 st.200 NKU) - if included in the Uniform State Register of Legal and individuals - entrepreneurs and do not have bad records in the registry (for example, the termination of official registration, no confirmation of the details or lack of location) (pp 200.19.2 PKU), if during the preceding twelve months, the share of deliveries zero rate in the total supply exceeds 50% (pp 200.19.3 PKU) - if the total amount of discrepancies between zadeklamirovannym tax credit applicant's compensation and the declared tax liability of its counterparties does not exceed 10% of the claimed amount of compensation (pp. 200.19.4 PKU) - if the average salary of more than two and a half times greater than the minimum in each of the past four reporting periods (quarters) (pp 200.19.5 PKU) - if such a taxpayer has no tax debt ( pp 200.19.7 PKU). In addition, the payer may qualify for automatic refund if the following is at least one of the criteria (pp. 200.19.6 PKU): a) either the number of employees exceeds 20 persons in each of the past four reporting periods (quarters), b) any residual value (in the tax accounting) own core funds to maintain the declared activity is more than the claimed amount of compensation for the previous 12 months, c) a tax burden on income tax is higher than the industry average in each of the past four reporting periods (quarters) of income tax. Recall that all VAT payers claim compensation for the same. Verification of eligibility will be conducted in automatic mode for 15 calendar days after the deadline for submission of the declaration. Automatic budgetary compensation will be based on desk audit, which is held within 20 calendar days following the deadline for receipt of tax returns. In this case, the state tax service must, within three working days after the scan to provide the Authority of the State Treasury of Ukraine concluded with an indication of the amount to be automatically recovered from the budget, which in turn gives the taxpayer the amount of automatic budgetary compensation is also within three business days after receipt of the opinion Authority of the State Tax Service After checking each applicant's eligibility for the tax authority sends to those who do not meet the criteria, the solution with detailed explanations and calculations based on the criteria, whose significance is not met. The remaining claimants during this period was not sent such a message will be reimbursed automatically (§ 200.21 PKU). Regulate the process of recovery will be a specially designed computer program.