The Register of Large Taxpayers for 2021 was approved
09/25/2020 the State Tax Service of Ukraine by order No. 520 approved the register of large taxpayers for 2021.
The Register includes 1375 business entities. Compared to the register for 2020, the number of enterprises decreased by 254 payers due to changes in the criteria for classifying taxpayers as large.
According to the current version of the Tax Code of Ukraine, a large taxpayer is, in particular, a legal entity whose income from all types of activities for the last four consecutive tax (reporting) quarters exceeds the equivalent of 50 million euros, or the total amount of taxes, fees, payments paid to the State Budget of Ukraine (except for customs payments) for the same period exceeds the equivalent of 1.5 million euros.
Previously, the total amount of taxes, fees, payments paid to the state budget was 1 million euros in tax and customs payments.
The new register did not include 535 payers, who are currently served at the Office of Large Taxpayers of the State Tax Service and are present at the Register of 2020. However, the Register of 2021 was replenished with 281 new large payers, among which, in particular, 94 are trade enterprises, 27 are financial and insurance institutions.
The Register of Large Taxpayers for 2021 can be found at the link: https://tax.gov.ua/dovidniki–reestri–perelik/reestri/435255.html