What is a camera inspection?

In accordance with Clause 75.1.1 Clause 75.1 of Art. 75 of the Tax Code of Ukraine, an inspection carried out in the premises of the controlling body exclusively on the basis of the data specified in the tax declarations (calculations) of the taxpayer and the data of the electronic value added tax administration system (data of the central executive body implementing state policy in in the field of treasury service of budget funds, in which accounts of payers are opened in the system of electronic administration of value added tax, data of the Unified register of tax invoices and data of customs declarations), as well as data of the Unified register of excise invoices and data of the system of electronic administration of the sale of fuel and ethyl alcohol, data SOD RRO (data accounting system of registrars of settlement operations).