The Cabinet of Ministers of Ukraine has strengthened control over the activities of operators in the field of organic production, circulation and labeling of organic products.
The Government has approved a resolution that ensures that the State Food and Consumer Service carries out effective state control over the activities of operators in the field of organic production, circulation and labeling of organic products. This decision is aimed at increasing the responsibility of producers to fill the market with quality organic products.
In addition, the resolution approves the Procedure for determining the frequency of implementation of planned measures of state control of operators. Also, the decision of the Government approved the form of the act of categorization of the operator’s capacity, which will be drawn up annually by inspectors of territorial bodies of the State Food and Consumer Service.
The Cabinet of Ministers of Ukraine has amended List No. 1336, which clarifies that the sale of goods and certain types of services not only in villages but also in settlements is exempt from the mandatory use of PTR/SPTR.
It will be recalled that the government recently exempted rural retailers from the mandatory use of PTR. Relevant Resolution No. 1359 was adopted on December 23, 2021 at a meeting of the Cabinet of Ministers. However, it turned out that the updated List does not provide for exemption from the mandatory use of PTR in the settlements.
Therefore, at a government meeting on February 9, a resolution was approved “On amendments to the list of certain forms and conditions of trade, catering and services, which are allowed to conduct settlement operations without the use of payment transactions recorder and/or software payment transactions recorder using settlement books and books of accounting of settlement operations”. The purpose of this resolution is to regulate the issue of benefits for the use of PTR in settlements.
In an explanatory note to the draft resolution of the Cabinet of Ministers, the Ministry of Regional Development noted that there is currently no law regulating the assignment of certain settlements to a category.
Therefore, aspects of this issue are regulated by Regulation of the Ukrainian SSR No. 1654-X of March 12, 1981, which is valid in the part that does not contradict the Constitution.
According to the preamble of the Regulation, villages and settlements are referred to as rural settlements. However, in List No.1336 there are reservations about the non-application of PTR only for villages. Therefore, the Ministry of Regional Development decided to amend the List.
Thus, from the date of entry into force of the new resolution of the Cabinet of Ministers the following activities can be conducted without the mandatory application of the PTR:
- retail trade and public catering in the village, settlement, carried out by consumer cooperatives, as well as agricultural producers who use their own products;
- retail trade, public catering and consumer services on the territory of closed military garrisons and towns, as well as military units located within villages and settlements;
- retail trade in medical and pharmaceutical goods and provision of medical and veterinary services in rural areas;
- sale of goods (according to the list established by the Cabinet of Ministers at the request of the Ministry of Infrastructure) and provision of services by post offices and communication points in villages and settlements;
- provision of household services in the village and settlements;
- retail trade in seeds in kiosks in villages, settlements and urban-type settlements.
- carrying out activities in the field of trade, catering and services by business entities in villages, settlements and urban-type settlements, which in accordance with the Law of Ukraine "On the Status of Mountain Settlements in Ukraine" was granted the status of mountain;
- provision of services for gas supply, water supply, sewerage and heat supply in villages and settlements, subject to settlements at the consumer's home.
In this case, settlement operations are carried out with the obligatory use of settlement books and accounting books of settlement operations.
Exemption from PTR does not apply if at least one of the following conditions:
- such retail trade is carried out in a trade facility, which also trades in excisable goods;
- such sole proprietors also carry out distance trade, in particular via the Internet;
- village councils and councils of united territorial communities, established in accordance with the law, have decided on the mandatory application of PTR and/or SPTR in the village for such forms and conditions of activity.
The Ministry of Finance of Ukraine is making some changes to the Instruction on the Application of the Chart of Accounts and National Accounting Standards.
The draft order of the Ministry of Finance “On Approval of Amendments to Certain Legal Acts of the Ministry of Finance of Ukraine on Accounting” (hereinafter – the draft order) was published on the website of the Ministry of Finance.
The draft order was prepared in order to improve national accounting standards by bringing them in line with the requirements of international financial reporting standards.
The draft order proposes to amend:
- National Accounting Standard 29 “Financial Reporting by Segments”, approved by Order of the Ministry of Finance No. 412 of May 19, 2005;
- Instructions on the application of the Chart of Accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations, approved by Order of the Ministry of Finance No. 291 of November 30, 1999;
- National Accounting Standard 7 “Fixed Assets”, approved by Order of the Ministry of Finance No. 92 of April 27, 2000;
- National Accounting Standard 30 “Biological Assets”, approved by Order of the Ministry of Finance No. 790 of November 18, 2005.
The amendments improve the procedure for preparing financial statements by segment and bring them in line with the requirements of IFRS for small and medium-sized enterprises to reflect business transactions related to biological assets in the accounting.
The State Tax Service of Ukraine has published a draft order of the Ministry of Finance of Ukraine "On approval of amendments to the Procedure for sending tax claims to taxpayers".
The document was developed to bring its provisions in line with the requirements of paragraph 12 of Chapter I of Law of Ukraine No. 1914-IX of November 30, 2021 “On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine to Ensure Balanced Budget Revenues”.
The draft envisages that a detailed calculation of the amount of tax debt will be added to the tax claim.
As now, the tax claim is not formed and is not sent (not served) if the total amount of tax debt of the taxpayer does not exceed 180 non-taxable minimum incomes (3060 UAH)
In addition, it will be determined that in case of sending a tax claim to the taxpayer in the electronic cabinet in the register of claims automatically enters information about its delivery to the electronic office of the delivery receipt, and a paper copy of the claim and receipt is printed and attached to the taxpayer’s file.
The Ministry of Justice of Ukraine and the Ministry of Finance of Ukraine by joint order No. 280/5/41 of January 31, 2022 approved the Procedure for electronic interaction of information systems of the Ministry of Justice and the State Tax Service of Ukraine to confirm information about an individual during state registration of real property rights.
The document was approved in order to improve the mechanisms of identification of individuals during the state registration of real rights to immovable property.
The procedure determines the rules for submission by subjects of state registration of real property rights, notaries and persons authorized to accept and issue documents (subject of request) requests for confirmation of compliance of registration data of individuals with the State Register of Individuals – Taxpayers.
Requests are formed and submitted at the stage of accepting applications for registration.
One request is formed for one individual and contains:
1) information about the subject of the request, namely:
- surname, name, patronymic (if any);
- registration number of the taxpayer’s registration card according to the State Register or series (if available) and passport number (for individuals who due to their religious beliefs refuse to accept the registration number of the taxpayer's registration card and officially notified the relevant supervisory authority and have a mark in the passport);
2) information about the individual in respect of whom the request is formed, namely:
- surname, name, patronymic (if any);
- registration number of the taxpayer’s registration card according to the State Register or series (if available) and passport number (for individuals who due to their religious beliefs refuse to accept the registration number of the taxpayer’s registration card and officially notified the relevant supervisory authority and have a mark in the passport).
The State Tax Service provides data verification and transmission of responses to requests from the subjects of the request through the administrator of the State Register of Rights – the state enterprise National Information Systems.
The response to the request contains the following information:
- registration number and date of response to the request;
- number, date (date, month, year) of the request to which the answer is provided;
- the result of the request processing.
The list of information, structure and format of data transmitted and received within the information interaction, terms of their transmission, procedures of information systems interaction are determined by the Ministry of Justice of Ukraine and the State Tax Service of Ukraine and formalized by agreements on information interaction.
The order comes into force from the day following the day of its official publication.
The Ministry of Finance of Ukraine by Order No. 682 of December 16, 2021 amends the Instruction on registration of revenue and collection of materials on administrative offenses, approved by Order of the Ministry of Finance No. 566 of July 2, 2016.
Document name changed. Now it is: “Instructions for registration by the tax authorities of materials on administrative offenses.”
It is specified that during the drawing up of the Protocol the person who is brought to administrative responsibility is explained their rights and obligations under Articles 55, 56, 59, 63 of the Constitution of Ukraine and Article 268 of the COA.
In addition, such a person is informed that the case of an administrative offense will be considered within the time limits specified in Article 277 of the COA, as noted in the Protocol.
It was also determined that the head (deputy head or authorized official) of the tax authority is obliged to find out:
- whether an administrative offense has been committed;
- whether the person is guilty of it;
- whether the person is subject to administrative liability;
- whether there are mitigating and aggravating circumstances;
- whether property damage was caused;
- whether there are grounds for the transfer of materials on administrative offenses for consideration by a public organization, labor collective;
- other circumstances relevant to the proper resolution of the case.
The document notes that the Protocol does not allow the deletion and correction of information.
It is also not possible to make additional entries after the Protocol has been signed by a person who is being held administratively liable.
In the columns of the Protocol, which are not filled in, put a dash.
Order No. 682 will enter into force on the day of its official publication.
The Ministry of Finance of Ukraine by Order No. 15 of January 17, 2022 made changes to the form of the tax invoice, the adjustment calculation and the Procedure for filling them.
Amendments are due to the adoption of Law of Ukraine No. 1914-IX of November 30, 2021.
There have been no significant changes in the forms of TI and AC. The changes apply only to VAT payers who supply tobacco products at maximum retail prices. But all VAT payers will draw up TI and AC according to the new forms.
The name of column 7 of Section B has been updated in the form of a tax invoice. It now has the title: “Supply price per unit of goods/services or maximum retail price of goods excluding value added tax”.
Also, changes were made to column 6 of Annex 1 to the tax invoice: “unit price of goods/services or the maximum retail price of goods excluding value added tax”.
Accordingly, the name of column 8 of the adjustment calculation to the tax invoice has changed: “the price of supply of goods/services or the maximum retail price of goods”.
In addition, footnote “1” of both in TI and AC is set out in a new edition:
“1 In the serial number after the symbol “/” code 2 is indicated in the case of transactions for the supply of self-produced goods obtained by the activities specified in item 16.3 of Article 16 of the Law of Ukraine “On State Support of Agriculture of Ukraine”, or code 5 in the case of drawing up a tax invoice by the investor’s operator under a multilateral product sharing agreement, or code 6 in the case of drawing up a tax invoice for transactions for the supply of goods for which the tax base is the maximum retail price.
Amendments to the Procedure for Filling in a Tax Invoice stipulate that value added tax payers must draw up separate tax invoices and indicate code “6” in the second part of the serial number of such tax invoice in the case of value added tax transactions.
In this case, if drawing up a tax invoice for transactions for the supply of goods, the tax base for which is the maximum retail price, column 7 indicates the maximum retail price of goods excluding VAT.
In addition, the amendments stipulate that the rules for drawing up two TIs in the case of supply of goods below the purchase price do not apply to the supply of goods for which the tax base is the maximum retail price.
