The State Fiscal Service of Ukraine in its letter of 19.01.2015, № 1403/7/99-99-19-03-01-17 answered the question about the date starting with which all the tax invoices were to be the subjects to the registration in the Unified Registry of Tax Invoices (URTI) and should be made only in the electronic form.
The Tax Invoices prepared by the taxpayers in January 2015 and which VAT amount is less than UAH 10 thousand (including those which are not available to the buyer, issued on the supply of goods/services which are exempt from taxation), can be registered in the Unified Register of Tax Invoices at the request of the taxpayer.
From February 1, 2015 all the tax invoices and adjustment calculations to them (including those which are not available to the buyer, issued on the supply of goods/services which are exempt from taxation), regardless of the VAT size in one tax invoice / adjustment calculations are the subject to the registration in the Unified Register of Tax Invoices.
From 1 January 2015 the taxpayers are given the opportunity to correct errors in tax invoices by making the adjustment calculations to them.
In the system of the electronic VAT administration from 01.02.2015 the adjustment calculations to the tax invoice issued to the recipient - taxpayer is the subject to registration in URTI:
1) by the supplier of goods / services, if the intention is to increase the compensation amount of their value to the advantage of this supplier (seller) or if the adjustment of the quantitative and cost indices as the result does not change the compensation amount;
2) by the recipient of goods / services, if the intention is to decrease the compensation amount of the value of goods / services to the supplier (seller), for which the supplier (seller) sends the drafted adjustment calculations to the recipient (buyer).
The registration of the adjustment calculations from 1 January to 1 February 2015 is going to be carried out by the supplier (seller) of goods / services.
In January 2015 the adjustment calculations are to be registered only by the suppliers.
The registration period of the tax invoices / adjustment calculations in the URTI has not been changed and is 15 calendar days.
The State Fiscal Service of Ukraine in its letter of 19.01.2015, . № 1403/7/99-99-19-03-01-17 reminded that the regime of exemption from VAT transactions for the supply of waste and ferrous and non-ferrous scrap metal as well as paper and cardboard for the utilization (waste paper and scrap) is extended to 1 January 2017 within the tax reform.
However, the Tax Code of Ukraine determined that the lists of such waste and ferrous and non-ferrous scrap metal should be approved by the Cabinet of Ministers of Ukraine. The Government Regulation of 05.02.2014, № 43 “On Amendments to the Resolution of the Cabinet of Ministers of Ukraine dated 12 January 2011 № 15” was valid till 1 January 2015.
Thus, the SFSU experts come to the traditional decision: before the approval of the new lists of waste and ferrous and non-ferrous scrap metal by the Cabinet or before the renewal of the previous, the taxation of the transactions for the supply of such waste is carried out at 20% rate.
The State Fiscal Service of Ukraine in its letter of 20.01.2015, № 1519/7/99-99-19-03-03-17 reminded that the tax base of the transactions for the supply of goods /services with the VAT included the national taxes and duties (incl. excise tax), and tax base for the excise tax from the retail sale of excise goods was the cost (with VAT) of excise goods.
According to the SFSU, the calculation of the retail excise duty on tobacco products should be carried out as follows.
The VAT payers:
ARPTP = (RPTP: 100 х 120): 100 х 105, where
ARPTP – the actual retail price at which the tobacco products are sold;
RPTP – the retail price of tobacco products excluding VAT.
The amount of the tax liability from the retail excise duty is:
TLe = ARPTP : 105 х 5.
The amount of the tax liabilities on VAT is:
TLvat = (ARPTP – Tle) : 120 х 20.
The non-payers of the VAT:
ARPTP = RPTP: 100 х 105.
The amount of the tax liability from the retail excise duty is:
TLe = ARPTP : 105 х 5.
Thus, ARPTP for both cases could not exceed the maximum retail price, which is calculated by the formula:
MRPTP = MPP : 100 х 105.
Please note that the SFSU in its another clarification believes that the sale of tobacco products in retail network of 01.01.2015 is carried out at the prices not exceeding the MPP (minimum permissible prices) established by the manufacturers or importers of goods increased by the amount of excise tax from the retail sale of excise goods. That is, the excise tax from retail trading of excise goods - 5% is added to the MPP (100%).
The cost of tobacco products, their realization is not permitted above this cost, can be obtained multiplying the MPP (indicated on the package) by 1.05.
The Ministry of Regional Construction of Ukraine in its letter of 15.01.2015 clarified that the transfer of the equipment, purchased by the contracting agency on the customer instructions, was carried out under the contractor agreement.
The cost of equipment, furniture, inventory purchased and established or installed by the contractor should be included in the certificate of the cost of executed construction works and expenses (form № КБ-3) in the reporting period. The cost of such equipment is confirmed by payment orders, issued on the basis of the supplier-plant bill, and calculations of ordering costs.
Installed equipment is transferred to the balance of the customer when the acceptance of completed construction projects.
The preparation of the acceptance procedure of manufactured equipment, the acceptance and transfer of the equipment in the installation of the contracting agency, the identifying of the equipment defects are carried out according to the following standard forms:
The Act of acceptance of the equipment (standard form № M-15);
The Act of the acceptance and transfer of the equipment in the installation (standard form № M-15a);
The Act of the identified equipment defects (standard form № M-17).
