@prefix dcterms: .
@prefix schema: .
a schema:CreativeWork ;
dcterms:source ;
schema:about ,
,
;
schema:additionalProperty [ a schema:PropertyValue ;
schema:propertyID "FSC risk indicator" ;
schema:url ;
schema:value "07. Legal requirements for payment of value-added taxes and/or other sales taxes are complied with." ],
[ a schema:PropertyValue ;
schema:propertyID "Risk conclusion" ;
schema:url ;
schema:value "Non-negligible risk" ],
[ a schema:PropertyValue ;
schema:propertyID "Source workbook row" ;
schema:url ;
schema:value "25" ],
[ a schema:PropertyValue ;
schema:propertyID "Geopolitical scale" ;
schema:url ;
schema:value "Ukraine" ],
[ a schema:PropertyValue ;
schema:propertyID "Source type" ;
schema:url ;
schema:value "1. Government-Controlled Territory of Ukraine (excluding 2 and 3), 2. Forests Contaminated with Radioactive Substances" ],
[ a schema:PropertyValue ;
schema:propertyID "Risk threshold" ;
schema:url ;
schema:value "07. 1 Identified laws are not consistently upheld by all entities, are often ignored, are not enforced by relevant authorities, or any combination thereof;" ],
[ a schema:PropertyValue ;
schema:propertyID "Description of risk" ;
schema:url ;
schema:value "There is a risk of value-added tax non-payment due to the illegal sale of timber or tax underreporting caused by the underestimation of timber quality and quantity." ],
[ a schema:PropertyValue ;
schema:propertyID "Type of verifier" ;
schema:url ;
schema:value "Database verification" ],
[ a schema:PropertyValue ;
schema:propertyID "Mitigation requirement level" ;
schema:url ;
schema:value "Recommended" ],
[ a schema:PropertyValue ;
schema:propertyID "Associated documents" ;
schema:url ;
schema:value "Certificate/Act of Inspection by the State Tax Service" ],
[ a schema:PropertyValue ;
schema:propertyID "Risk mitigation measure" ;
schema:url ;
schema:value """Ensure that the supplier complies with VAT registration requirements.
a) Verify that the supplier is registered as a VAT payer, where applicable, by checking the official VAT Payer Register maintained by the State Tax Service of Ukraine (via the Electronic Cabinet or other officially available registry access tools).
Where direct access to the official register is restricted, verification may be supported by reliable open-source compliance databases (e.g., youcontrol.com.ua, opendatabot.ua) using the supplier’s EDRPOU code.
b) Review available government inspection databases (inspections.gov.ua) to identify inspection records or acts issued by the State Tax Service related to VAT compliance, where publicly accessible.
NOTE: Until the end of martial law, information in the inspection portal is publicly restricted.""" ] ;
schema:description "Ensure that the supplier complies with VAT registration requirements. a) Verify that the supplier is registered as a VAT payer, where applicable, by checking the official VAT Payer Register maintained by the State Tax Service of Ukraine (via the Electronic Cabinet or other officially available registry access tools). Where direct access to the official register is restricted, verification may be supported by reliable open-source compliance databases (e.g., youcontrol.com.ua, opendatabot.ua) using the supplier’s EDRPOU code."@en,
"Contextgebonden FSC-mitigatiemaatregel uit FSC-RA-UKR-03-2026 voor indicator 07. De volledige officiële Engelstalige maatregel, risicocontext, verifier en brondocumenten staan hieronder als brongebonden feiten."@nl ;
schema:identifier [ a schema:PropertyValue ;
schema:propertyID "FSC risk indicator" ;
schema:url ;
schema:value "07" ],
[ a schema:PropertyValue ;
schema:propertyID "FSC Risk Mitigation row" ;
schema:url ;
schema:value "FSC-RA-UKR-03-2026 row 25" ] ;
schema:isPartOf ;
schema:keywords "Database verification",
"FSC",
"FSC-RA-UKR-03-2026",
"Risk Assessment",
"Risk Mitigation",
"indicator 07" ;
schema:mentions ,
,
,
;
schema:name "Ukraine: FSC mitigation indicator 07 — row 25"@en,
"Oekraïne: FSC-mitigatie indicator 07 — rij 25"@nl .