The Unified Register of Tax Invoices procedures: certain changes

By the Resolution of the Cabinet of Ministers of Ukraine (hereinafter – the CMU) of 30.01.2015, № 20, the Government amended the Procedure of the Unified Register of Tax Invoices, approved by the Resolution of the CMU of 29.12.2010, № 1246 (hereinafter – the Procedure № 1246). The corrective amendments became valid 01.02.2015. Generally, such changes were dictated by the relevant innovations in the Tax Code of Ukraine of 02.12.2010, № 2755-VІ (hereinafter –the TCU), which came into force since 1 January 2015.

All the Tax invoices (hereinafter – TI) and adjustment calculations (hereinafter – AC) to TI (including those, which are not available for the buyer, issued under transactions for the supply of goods / services, which are exempt from taxation) regardless of the VAT size in one TI/AC are the subject to Registration in URTI   according to par.5 of subpar.11 of subsect.2 of sect.XX of the TCU. The same norm was duplicated in subpar.3 of the Procedure № 1246.

In addition, it is stated in this paragraph that AC is the subject to registration:

• by the supplier (seller) – if it is provided for the increase of the compensation amount of the cost of goods (services) in favor of the supplier (seller) or adjusting of quantitative and cost indexes as a result  does not change the amount of compensation;
• by the recipient (buyer) - if it is provided for the decrease of the compensation amount of the cost of goods (services) in favor of their supplier (seller).

When the registration of AC by the recipient (buyer) of goods (services) in cases where it is provided for the decrease of the compensation amount of the cost of goods (services) in favor of their supplier (seller), after the making of AC, the supplier (seller) puts the electronic digital signature and sends such AC to the recipient (buyer), who puts on it his/her own electronic digital signature in the manner prescribed for the supplier (seller) (p.5 of the Procedure № 1246).

AC, which is made by the VAT payer to TI that is kept by him/her, and  to TI, which are issued for the services from nonresident, the place of delivery of which is the territory of Ukraine, are registered by the person, who made them regardless of occurred adjustments.

According to updated p. 4 of the Procedure № 1246, the AC to TI, which was prepared before 1 February 2015, and which was not accordingly registered in URTI (whereas it was not the subject to the mandatory registration),should be registered in URTI only after the registration of such TI in the URTI.

This TI should be registered (regardless of the date of its making with account of term of limitation established by Article 102 of the TCU) at the same day, when the duty of AC issuing occurred.

When the TI registration by the recipient (buyer) of the services in the case of service delivery by the non-resident, and the place of service delivery is the territory of Ukraine, the putting of the electronic digital signature should be made in the manner prescribed for the supplier (seller) (p. 5 of the Procedure № 1246).

Also, the Cabinet of Ministers corrected the list of reasons for refusal of TI registration in URTI (p.9 of the Procedure № 1246). Henceforth, the reasons for refusal of TI registration in URTI could be:

• the errors, when TI filling out;
• the violation of the requirements on the availability of the VAT amount calculated according to the formula of p. 200¹.3 of TCU (it applies only to TI or AC, which will be registered after  1 July 2015);
• the violation of the requirements established by p. 201.1 of the TCU  (on mandatory details of TI) and/or p.192.1 of the TCU (rules for VAT adjustment).