The State Fiscal Service of Ukraine in its letter “On Value Added Tax” of 10.12.14, № 14618/7/99-99-19-03-01-17 explained the specifics of the electronic VAT administration. The taxmen reminded of the legislative amendments for the VAT payers from 01.01.15. It is about the lack of the right of the tax credit on the appeal against the supplier, the change of rules of the tax assessment base in case of the goods (services) supply - not lower their purchase price, and for the non-current assets – not less than their book value. In addition, the limit for compulsory registration to UAH 1 million by the VAT payer will be raised.
The State Fiscal Service reminded that the commencement date of transactions using electronic account – 01.01.15 (for VAT payers). In the case of registration by the VAT payers after 01.01.15 – the date of VAT registration.
The VAT payers should transfer the funds from their current account to the electronic accounts by themselves in the amount of:
- necessary to increase the amount that is calculated according to p.2001.3 of the Tax Code of Ukraine (hereinafter - TCU), which gives the right to register the tax invoices (hereinafter – TI) in the Unified register;
- insufficient for the payment of the agreed tax liabilities to the budget.
The VAT reporting should be submitted only in electronic form in compliance with the registration conditions of an electronic signature of the accountable persons starting with the first reporting period in 2015 (January, I quarter).
TI and adjustment calculations should be made exclusively in electronic form and they are the subject to the mandatory registration in the Unified register regardless of the VAT amount. The same also applies to the TI, which are not issued to the buyers, and made by the services purchasers of the non-residents, which place of supply is in the territory Ukraine.
The TI, made in 2014, which registration period in the Unified Register falls between the term from 01.01.15 to 15.01.15, are to be registered without complying with the requirements for the availability of appropriate registration amount.
The amounts of tax liabilities declared in reporting from 01.01.15 are to be repayable from the electronic account. And the amounts of liabilities on the clarifying calculations, additional accruals based on the inspection results of the controllers as well as the fine and penalty are to be paid from the current account.
If the VAT payer, who applied the special regime, and declared the VAT amounts, that were to be paid in the budget, on his/her special account under the reporting period results, so the funds from his/her electronic account first were transferred to the budget, and only in case of full settlement with the budget – to the special account.
The negative value of VAT arose before 01.01.15 would not participate in the calculation of the registration amount. The VAT payers should keep the records of such negative value in the separate chapter and the appendix of the VAT declaration.
The State Fiscal Service of Ukraine in its letter “On the reflection of the tax numbers of the VAT payers in the customs declarations” of 15.12.14, № 15182/7/99-99-24-02-02-17 clarified the features of the filling of customs declaration form (hereinafter – CD) due to the introduction of the electronic administration system from 01.01.15.
Thus, the additional information about the tax number of the person, who claims VAT tax credit in the amount of the corresponding paid sum at the Customs, should be specified in the document:
- in column “B” of the CD on the blank of the unified administrative document;
- in column 'B' in paper form of the CD in line where the information about the VAT payment is specified, additionally in square brackets;
- when the declaration of goods under the CD of “IMXXYY” (where “XX” is the code of the relevant customs regime, and “YY” is one of the codes АА, ТК, ТФ, ТН, ЕА, ДР, ДТ, ДЕ, ДМ) indicating in the first column “Type” of line 47 of the CD code of the payment type “028”, and in column 5 “payment procedure” of the specified line of one of the codes of calculating methods “01”, “02” or “99”.
In addition, in the case of additional declaration submission to the CD or adjustments sheet, which provide the return by mistake and / or overpaid VAT amounts, the amounts should be compared with the registration amount, at which the payers is entitled to register the tax invoices in the unified register of tax invoices (URTI), that is calculated by the formula of p. 2001.3 of the Tax Code of Ukraine.
If the refundable VAT amount is larger than the registration amount by the formula – this is the basis for the refusal in the executing of the additional customs declaration or adjustments sheet. Accordingly, in this case, the taxpayer should credit his/her VAT-account to register the mentioned above documents.
The State Fiscal Service of Ukraine by its letter “Concerning the VAT taxation of sales transactions of New Year’s gifts for children” of 24.11.14, № 7309/6/99-99-19-03-02-15 reminded that the transactions on sale of children’s holiday gifts by the production and commercial companies were exempt from VAT taxation each year in the period from November 15 of the current year to January 15 of the next year as well as tickets for the New Year and Christmas events for children that were bought not only at the expense of the Social Security Fund of incapacity to work but also at the expense of labor unions and other non-profit organizations.
The State Fiscal Service of Ukraine by its Order “On amendments to separate orders of the SFS of Ukraine” of 15.12.14, № 367 changed the legal addresses of some STI in Luhansk and Donetsk regions. The SFSU brought its Orders on the actions of its local authorities in the ATO area in line with the Regulations of the Cabinet of Ministry of Ukraine “On the approval of the list of settlements where the State authorities do not implement its powers temporarily or do not implement it in the full” of 07.11.14, № 1085-р.
As a result, the list of the local authorities, which legal addresses were changed and engaged the functional responsibilities, was updated.
The State Fiscal Service of Ukraine by its Order “On approval of the State Register of the cash register” of 11.12.14, № 362 approved the new State Register of the cash register (hereinafter - the State Register). The list of the cash registers, which the business entities may use when carrying out of the payment transaction, is specified there.
The new State Register is supplemented with the new cash register models compared with the previous version.
The Ministry of Justice of Ukraine by the Order “On Amendments to Requirements for writing the name of the legal entity or its separate division” of 10.12.14, № 2095/5 specified the procedure of the writing of the legal entity name.
The Requirements for writing the name of the legal entity or its separate division, approved by the Order of the Ministry of Justice of Ukraine of 05.03.12, № 368/5 (hereinafter - Requirements № 368), are adjusted.
According to the amended document:
- the name of the lawyer's offices should include the surname of the lawyer, who developed it;
- if the legal entity has not received the status of the volunteer organization, the legal entity could not use the phrase “volunteer organization” in his/her name or activity;
- the business entities could use the phrase “holding company” (“State Holding Company”) and its derivatives only if their constituent documents and activities meet the requirements of the Law of Ukraine “On Holding Companies in Ukraine” of 15.03.06, № 3528-IV.
At the same time the uppercase and lowercase letters, indicated in the constituent documents and registration card, are considered to be identical.
The Ministry of Economic Development and Trade of Ukraine by its Order “On approving the amendments to the National Classifier of Ukraine DK 003: 2010” of 18.11.14, № 1361 approved the Amendment № 2 to the National Classifier of Ukraine DK 003: 2010 “Occupational classification”. The amendments come into effect from 01.03.15.
The State Statistics Service of Ukraine by its Order “On the postponement of the working days” of 16.12.14, № 394 postponed the deadlines for the report delivery.
The State Statistics of Ukraine postponed the deadlines of submission of the State statistical monitoring forms, which provided for the reporting during January 1-2 and January 7-9 of 2015.
In addition, there are some changes in the work of the State statistics authorities in the period of New Year holidays. The working days postponed from:
Friday, January 2 – to Saturday, January 17;
Thursday, January 8 – to Saturday, January 31;
Friday, January 9 – to Saturday, February 14.
