The Cabinet of Ministers of Ukraine updated the procedure rules of the Unified Register of the tax invoices by the Resolution “On amendments to the Procedure rules of the Unified Register of tax invoices” of 30.01.15, № 20.
Let us recall that since 01.02.15 all the tax invoices (hereinafter – TI) and the adjustment calculation, including those which are not given to the buyers and written on the exempt transactions, are the subject to the registration in the Unified Register of the tax invoices.
The adjustment calculations regardless of the VAT amount should also be registered in the Unified Register of TI (p.11 of 2 subdivision of XX division of the Tax Code of Ukraine, hereinafter – TCU). Before 01.02.15 the Unified Register functioned practically unchanged, but the mentioned TI could be registered voluntarily. The TI and the adjustment calculations without the limitation of VAT amount calculated according to p.2001 of TCU are registered in the Unified Register before 01.07.15.
The Procedure rules of the Unified Register of tax invoices, approved by the Cabinet of Ministers of Ukraine dated 29.12.10, № 1246, were reconciled with the requirements of p.11 of 2s. of XX d. of TCU since 01.02.15.
Thus, among the main changes are. TI, issued by the resident (VAT payer) - recipient of resident services in the territory of Ukraine, should be registered in the Unified Register by such resident.
The adjustment calculations to the TI are registered in the Unified Register by:
- the supplier – if the compensation amount is increased, or the supplier adjusts the quantitative and cost indexes (and the result of cost indexes remains the same);
- the buyer – if the compensation amount is increased. In this case, the adjustment calculations are made by the supplier.
It should be noted, that such algorithm of the registration of the adjustment calculation was provided by the p.16 of the Procedure for electronic administration of value added tax, approved by the Resolution of the Cabinet of Ministers of Ukraine of 16.10.14, № 569, and p.22 of the procedure of the tax invoices filling, approved by the Ministry of Finance of 22.09.14, № 957, and was applied of 01.02.15 (as it was stated in the letter of SFSU of 19.01.15, № 1403/7/99-99-19-03-01-17).
Previously, the seller registered the adjustment calculation in the Unified Register in all cases provided for by TCU.
If the adjustment calculation was issued to TI, made before 01.02.15, and which was not the subject to the compulsory inclusion in the Unified Register because the VAT amount did not exceed UAH 10000, and now such adjustment calculation should be included in the Unified Register only after the TI registration there. In addition, the supplier should register TI within 24 hours, regardless of the date of its making (but including limitation periods under 102 Art. of TCU), as well as the adjustment calculation to it.
Accordingly, the receipt in the electronic form on the registration confirmation of TI (adjustment calculation) is sent through the telecommunication to the VAT payer, who registered it. Before, the receipt was received only be the seller, who registered it.
Also, the procedure of the electronic digital signature (hereinafter – EDS) when the making the adjustment calculation by the buyer is amended. At first, the seller (who makes the adjustment calculation) puts the EDS and sends it to the buyer, who also puts the EDS in the manner prescribed for the seller.
The State Fiscal Service of Ukraine approved the methodological recommendations by the Order “Methodological recommendations on features of clarification of the tax liabilities for corporate income tax and value added tax in the case of tax compromise” of 17.01.15, № 13.
The adjusted calculations to the tax declarations on the income tax and/or VAT over the period till 01.04.14 (with account of limitation period) should be submitted to achieve the tax compromise.
Methodological recommendations responded to a number of interesting questions. In particular:
- a separate clarifying calculation (declaration) should be submitted, it is prohibited to clarify the tax liability in the tax declaration;
- submission of the clarifying calculations in the tax compromise does not affect on the size of tax liabilities of the payer’s contractors;
- the payer adds a free- form application for a compromise and the list (description) of the clarified business transactions. If the taxpayer received a tax assessment notice, the procedure of the administrative or judicial appeal continued, so the payer reports only by the application (the clarifying calculation for such debated periods is not submitted) about the intention to achieve the tax compromise on such tax assessment notices;
- unless there are no separate forms of the clarifying calculations for the tax compromise, in the chapeau of the clarifying declaration of income tax, under the word “Clarifying” should be written “Tax compromise” and on the left should be marked, for example, “X” (the column for such mark for the electronic report is in the development process, so wait for updates);
- in the chapeau of the clarifying calculation of VAT in the column 2 should be put the mark “ПК”. A similar mark is put in the right column of the 0110 line “General”;
- not all the amount of the understated tax liabilities but only 5% of it should be noted in the relevant lines of the clarifying calculations;
- the clarifying calculations should be submitted accompanied by the annexes, if the indexes are changed there.
The State Fiscal Service of Ukraine in its letter “On reporting on corporate income tax, the payment of advance payments of this tax in 2015 and other relevant issues” of 29.01.15, № 2707/7/99-99-19-02-01-17 reported that consolidated advances for January - February 2015 should be paid separately at the location of SC and branches.
The fiscals explained that the payers, who as of 31.12.14 were at the consolidated payment of income tax, the monthly advance payments in January - February 2015, as well as last year, paid at the place of main enterprise (legal entity) and its separate units in the amount calculated, respectively, in the consolidated tax declaration for income tax and the calculation of tax liabilities on the consolidated payment of income tax for the reporting (tax) period - 2013.
In turn, since March 2015 - just at the place of main enterprise (legal entity) in an amount calculated in the tax declaration for the reporting (tax) period – 2014.
So, the branches in the calculation of the tax liabilities on the payment of advances of the consolidated income tax for 2014, which are the subject to payment in March 2015 – May 2016, are not calculated. Instead, the total amount of such advances is determined in general regarding the taxpayer – legal entity in the declaration of income tax that is submitted by the payer for 2014.
The State Fiscal Service of Ukraine released the list of benefits, which are valid as of 01.01.15 in the territory of Ukraine. The list of benefits can be found in:
- the directory № 73/1 of the tax benefits that are loss of budget incomes as of 01.01.2015;
- the directory № 73/2 of other tax benefits as of 01.01.2015.
Both documents, compared to their predecessors dated 01.10.14 were cardinally amended in terms of benefits on the income tax. This is primarily due to the cancellation of almost all the benefits that are gathered in the art.154 and p.p.15-21 of subsec.4 of p. XX of the Tax Code of Ukraine.
The VAT section was also amended. The lawmakers excluded basically the benefits codes, which term expired 01.01.15, and those transactions, which were excluded from beneficial tax treatment.
In addition, pay attention to the benefits of the excise tax, which codes have been also amended.
The Ministry of Finance of Ukraine by the Order “On amendments to certain regulatory legal acts of the Ministry of Finance of Ukraine” of 23.01.15, № 13 approved a new VAT declaration.
The new VAT declaration was complimented by the terms on the tax liabilities adjustment under the article 192 of TCU in the context of tax liabilities that arose before 01.02.15 and after the date.
The information on the payment of negative VAT amount of the tax periods to 01.02.15 was distinguished in a separate section of the deck.
The procedure of issuing of TI and the adjustment calculations to it is updated by the Order of the Ministry of Finance.
The adjustment calculation was made for the errors correction, which were made when the TI preparation, not related to the change of the amount compensation of cost of goods / services. At the same time, the amended data are specified in the adjustment calculation. It is forbidden to correct errors concerning the date and TI serial number.
The supplier (seller) should register the adjustment calculation in the URTI issued before 01.02.15. Note that earlier this rule was applied to TI issued before 1 January 2015.
The Ministry of Finance of Ukraine by the Order “On approval of the declaration form of excise tax, the Procedure of filling and filing of the excise tax declaration” of 23.01.15 р. № 14 approved a tax declaration form of excise tax for the excise payers – business entities of retailing, who implemented the excisable goods.
They should fill and file only the section Ґ and the Annex 6 to the declaration.
Let us recall, that excise tax payers fill and file the sections and annexes to the declaration, which they perform and under which they have tax liabilities of the excise tax payment. At that, a special note should be made in the column “A sign of submission” on the last sheet of the declaration.
The taxpayer is obliged to file a declaration for the reporting (tax) period, equal to the calendar month, every month not later than 20th of the next reporting period to the controlling authority at the place of registration of the taxpayer. The location of the goods sales point is the place of the registration of the payer - business entity, who sells the excise goods at retail.
The Security Service of Ukraine by the Order “On approval of the temporary procedure of control of the movement of people, means of transport and cargos along the contact line within Donetsk and Luhansk regions” of 22.01.15 р., № 27 approved the procedure for entry / exit of the individuals and transportation of goods to / from the ATO area.
A citizen (owner or person authorized by him/her), who intends to take or to bring cargo (goods) from /to temporarily uncontrolled territories should apply to the State Fiscal Service of Ukraine with the appropriate application at the place of registration as a taxpayer.
The application for import / export of cargo (goods) for humanitarian aid will be considered during 3 working days; for goods for industrial purposes - 10 working days and concerning other goods – up to 30 working days.
Fiscals in agreement with the Coordination Centre make decisions on permission for import / export of cargo (goods) or refusal. Permission for transfer of goods to / from temporarily uncontrolled territories is issued in four copies.
The permission original after delivery of the goods by the carrier is returned to the applicant and recorded as a form of strict accountability. The second copy is in the control point of entry / exit; the third copy is in the carrier, and the fourth – in the cargo receiver.
Besides, the list of economic entities, which are situated or whose production facilities are located in the ATO area, and goods transported by them through the dividing line for the production process, contain the annexes to the specified Order of the SSU.
In addition, this regulation defines the rules for permits issuing to the individuals for the right to enter, pass the uncontrolled territories and exit (departure) of them.
