If VAT was refunded wrongly under the accelerated procedure: the principal and the penalty must be repaid (Telegram channel citing Cabinet Resolution No. 489)

The Telegram channel (t.me/buxgalteriya_uzasbo_bugalteriya) described what happens if an error is found after VAT was refunded under the accelerated procedure, citing Cabinet of Ministers Resolution No. 489 of 14.08.2020. The points are retold below in our own words.

What is the rule, according to the channel?

• If a desk audit finds the amount (or part of it) stated in the application unjustified, the taxpayer must pay the unjustifiably refunded amount to the state budget.
• The penalty runs from the day the amount was refunded until it is returned to the budget.
• According to the channel, this rule does not apply to foreign diplomatic missions and missions treated as equivalent to them.

The channel's conclusion

The channel puts it this way: the «speed» of the accelerated procedure is not free, because if an error is found later, not only the principal but also the penalty has to be repaid.

What is not known?

• We have not seen the text of Resolution No. 489: the rule comes from the channel's post, so it must be checked against the text of the resolution.
• The penalty rate and how it is calculated are not given in the post.
• It does not say within what periods the desk audit is carried out.
• It does not say who may use the accelerated procedure.
• The date of the post is not given; on our site it was published on 13 November 2026.

Note

This is general information relying on the channel's post. Before applying for a VAT refund under the accelerated procedure, check the current text of the resolution.