The Cabinet of Ministers of Ukraine has lifted quarantine restrictions on scheduled flights. Domestic flights started on June 5, international flights are expected to start after June 15.
Ukraine International Airlines (hereinafter – UIA) was the first to announce the resumption of domestic flights. In particular, flights from Kyiv (Boryspil Airport) to Odessa have been announced.
Ticket sales were opened by Windrose. A flight Kyiv – Dnipro and in the opposite direction is planned. Flights are operated from the capital's Boryspil Airport.
Motor Sich also announced its intention to operate flights. From June 15, air service will be launched on the route Zaporizhia – Kyiv and back.
Sale is opened on Windrose flights on the route Kharkiv – Kyiv – Kharkiv. They will be performed from June 16.
In addition, UIA sells tickets for flights to several domestic destinations after June 15.
Igor Sikorsky Kyiv International Airport has been announcing international passenger traffic since June 16. It is planned to resume WizzAir low-cost flights from Kyiv to a number of European cities - Berlin, Warsaw, Budapest, Copenhagen, Lisbon, etc.
Belavia's Kiev-Minsk flight will also be launched. And closer to the end of the month, flights between Kyiv and Warsaw will be launched by the Polish carrier LOT.
Low-cost carrier Ryanair announced plans to resume flights to Ukraine in early July. So far, flights from Kyiv, Odessa and Lviv to Rome, Bologna, Milan and Catania have been announced.
Turkey has already announced the launch of flights to Ukraine. Turkish Airlines has been selling tickets for flights from Kiev to Istanbul since June 15.
Due to quarantine restrictions, certain rules apply to passengers. Escorts will not be allowed to the airport terminals. Passengers are required to wear a respirator or protective mask throughout the journey, including when in service areas.
The passenger must have a sufficient number of masks for the entire duration of the trip (before leaving the airport of arrival). It is also recommended to have disposable gloves. People without protection will not be allowed to register and may be denied a flight. Exception – passengers.
under six years or with medical contraindications.
Temperature screening is performed before departure, passengers with fever and other symptoms of the disease will be sent to doctors. Some airlines can rebook tickets for free when medical certificate is presented.
At check-in counters at the airport it is necessary to keep a distance of 1.5-2 meters, as when boarding. It is recommended to register online.
The State Tax Service of Ukraine has explained what criteria it uses to select taxpayers for the inspection plan.
Experts of the fiscal department have noted that the main tasks of tax audits, transfer pricing and international taxation are to overcome risks in the audit system, identify not intermediaries but specific customers of minimization schemes, reduce administrative pressure on business.
Selection to the schedule of risk payers is carried out automatically by means of ITS “Tax block”, thanks to which only the most risky business entities are selected for control.
The plan-schedule of documentary scheduled inspections of taxpayers for 2020 was published on the official website of the State Tax Service of Ukraine (hereinafter – STS) on December 24, 2019.
By means of information systems of the State Tax Service of Ukraine, enterprises with high and medium risks have been selected for the 2020 schedule. High-risks were determined by the following criteria:
- availability of information from law enforcement agencies, structural subdivisions of the STS bodies on tax evasion and/or on relations with taxpayers;
- relationship with counterparties that are wanted or liquidated or declared bankrupt;
- availability of information on non-confirmation of the actual implementation of the acquisition transaction, etc.
Moderate risks were determined by the following criteria:
- accrual and payment of income on the basis of 157 (income paid to a self-employed person);
- inconsistency of the data of the reporting of the payment transactions recorder and volumes of supply specified in the declarations on the value added tax (hereinafter – VAT), and others.
In connection with the introduction of a moratorium on documentary and factual inspections of taxpayers, the tax authorities adjusted the schedule for 2020 on postponement of documentary scheduled inspections, which according to the schedule were to begin in the period from March 18 to the end of quarantine and were not started on the day of entry into force of the Law of Ukraine “On Amendments to the Tax Code of Ukraine and other laws of Ukraine to support taxpayers for the period of measures aimed at preventing the emergence and spread of coronavirus disease (COVID-19)” No. 533-IX of March 17, 2020.
The revised plan-schedule of documentary scheduled inspections of taxpayers for 2020 will be additionally published on the official website of the STS.
The State Tax Service of Ukraine has considered the case when the company (VAT payer) sells gift certificates of various denominations (UAH 300, 500 and 1,000) to both end consumers and legal entities – VAT payers. In the future, such certificates allow their customers to purchase goods that are present on the shelves of the hypermarket.
That's what the tax authorities said about it.
For the transaction of sale (realisation) of a gift certificate to a legal entity (VAT payer) or end consumer (non-VAT payer), the company must recognize VAT liabilities. They should be recognized on the date of payment by the buyer of funds for a gift certificate to the company. This will be the “first event” according to paragraph 187.1 of the Tax Code of Ukraine (hereinafter – Tax Code).
In the future, the exchange of a gift certificate for goods for VAT purposes will be the “second event”, which does not lead to consequences in terms of determining the tax liability for VAT.
Therefore, on the date of VAT liability, the company is obliged to draw up a tax invoice (hereinafter – TI) for the buyer of the gift certificate (legal entity or end consumer) and register it in the Unified Register of Tax Invoices (hereinafter – URTI) within terms specified by the Tax Code.
According to the controllers, in this case, the tax invoice should indicate the code in accordance with the UKT FEA and the nomenclature of the gift certificate.
On the date of actual receipt by the buyer of goods in exchange for a gift certificate (“second event”), the nomenclature and product code in accordance with UKT FEA, specified in the TI, are corrected by calculating the adjustment to such tax invoice, which:
- with the sign “-” the indicators concerning the nomenclature and code according to UKT FEA of the gift certificate are specified. In column 1 of such adjustment calculation is obligatory to indicate the number in the order of the line of the adjusted TI (the nomenclature of which is canceled);
- with the sign “+” in separate lines the indicators of the nomenclature of the goods/services which are added (new commodity positions) of the goods/services which are actually got at the expense of such certificate are specified. In column 1 of the adjustment calculation, new sequential line numbers are assigned to such new commodity items, which were not in the adjusted TI.
In the calculation of adjustments to the TI, the code of the reason for adjustment “change of nomenclature” is indicated.
In addition, the controllers noted that in the case of sale (realisation) of gift certificates to end users - non-payers of VAT, the company may, under certain conditions, draw up a tax invoice on a daily basis. Of course, if the usual tax invoice has not been drawn up for these transactions.
The tax invoice, drawn up on a daily basis, should also indicate the code in accordance with the UKT FEA and the nomenclature of the gift certificate itself and make further adjustments.
In addition, if the company sells gift certificates to both end consumers (non-payers of VAT) and legal entities – VAT payers, then buyers – legal entities (VAT payers) should draw up separate tax invoices.
The State Labor Service of Ukraine has explained whether it is possible to take leave “in advance”.
Annual advance leave (basic and additional) of full duration may be granted to an employee in the first year of employment at the enterprise after continuous work lasting six months. Exceptional are only the cases specified in Part 7 of Art. 10 of the Law of Ukraine “On Leave” – when annual leave may be granted at the request of the employee before the onset of this six-month period of continuous work, namely:
1) women – before or after maternity leave, as well as women who have two or more children under the age of 15 or a child with a disability;
2) disabled persons;
3) persons under the age of 18;
4) husbands whose wives are on maternity leave;
5) persons discharged after compulsory military service, military service on conscription during mobilization, for a special period, military service on conscription of officers or alternative (non-military) service, if after discharge from service they were hired within three months not taking into account the time of moving to the place of residence;
6) part-time employees – simultaneously with leave at the main place of work;
7) employees who successfully study in educational institutions and wish to add leave to the time of exams, tests, writing diploma, course, laboratory and other works provided by the curriculum;
8) employees who did not use the previous basic leave in full or in part at the previous place of work and did not receive monetary compensation for it;
9) employees who have a voucher (course) for sanatorium (outpatient) treatment;
10) parents – educators of family-type orphanages;
11) in other cases provided by law, collective or employment agreement.
That is, leave in advance can be granted to employees who work for up to one year in the organization, and employees with long experience in the company.
If an employee is dismissed before the end of the working year for which he has already received full-time annual leave, he is indebted to the company for accrued leave for the unworked part of the working year, to cover which the owner makes deductions from salary.
Article 127 of the Labor Code of Ukraine (hereinafter – Labor Code) provides for cases in which deductions may be made from salary in case of use of leave in advance, namely: in case of dismissal of an employee before the end of the working year for which he/she has already received leave, for unworked vacation days. Deductions for these days are not made if the employee is fired for the reasons specified in items 3, 5, 6 of Art. 36 and items 1, 2 and 5 of Art. 40 of the Labor Code.
