Published 28 February 2017. Some rules have changed since; ask us for the current position.
The State Fiscal Service of Ukraine (DFS) has drafted a Cabinet of Ministers resolution amending the Procedure for Maintaining the Unified Register of Tax Invoices (Yedynyi reiestr podatkovykh nakladnykh, ERPN). The resolution is expected to take effect on 1 April 2017.
The draft reflects recent amendments to the Tax Code of Ukraine regarding:
- suspension of the registration of tax invoices and adjustment calculations in the ERPN where they meet the set of risk assessment criteria sufficient to suspend registration, as provided for in clause 201.16 of the Tax Code;
- registration of tax invoices and adjustment calculations in the ERPN for a tax amount equal to the Perevyshch (excess) indicator, reduced by the tax liabilities declared for payment for periods from 1 July 2015 (including liabilities the taxpayer has paid and those it has not paid) and increased by the PopRakh (account top-up) indicator, regardless of the Nakl (invoices) indicator, as determined under clause 2001.3 of the Tax Code.
In other words, the draft sets out how information from a tax invoice or adjustment calculation is entered into the ERPN, and how tax invoices and adjustment calculations are registered, suspended or refused registration in the ERPN under Article 201 of the Tax Code.
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