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…
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Published 22 February 2017. Some rules have changed since; ask us for the current position.
The National Bank of Ukraine (NBU) continues to ease temporary currency restrictions step by step, where relaxing them will not destabilise the interbank foreign exchange market.
First, the NBU has exempted foreign currency received from non-residents from mandatory sale if the funds arrive as cash security (a guarantee payment, pledge, advance deposit, deposit or guarantee) for taking part in auctions, bidding or tenders held by residents.
Second, the regulator has allowed…
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Published 20 February 2017. Some rules have changed since; ask us for the current position.
Taxes will be collected through a single account. As Tetiana Sliuz, head of the State Treasury Service of Ukraine (Derzhavna kaznacheiska sluzhba), explained, the system will work in much the same way as automatic VAT refunds. Each taxpayer will have an account opened automatically, and the Treasury will credit their taxes automatically on the basis of their tax returns.
A step towards automation? Exactly. According to the head of the Treasury, this will…
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Published 19 February 2017. Some rules have changed since; ask us for the current position.
Please note that M.E.Doc update 10.01.165 corrects the calculation in column 5 of section 1 of Annex 6, “Calculation of excise tax on retail sales of excisable goods by business entities” (Rozrakhunok sumy aktsyznoho podatku z realizatsii subiektamy hospodariuvannia rozdribnoi torhivli pidaktsyznykh tovariv). Specifically, the value in column 5, “Tax liability payable to the budget (UAH) (col. 3 x col. 4) / 100”, is now rounded to three decimal…
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Published 17 February 2017. Some rules have changed since; ask us for the current position.
In this article you will learn:
when it makes sense to prepare an accounting certificate (бухгалтерська довідка);
which form to use for this document.
The form of an accounting certificate
The form of this document can be found in the Methodological Recommendations on the use of accounting registers approved by Ministry of Finance Order No. 356 of 29 December 2000 (the "Recommendations No. 356"), and in the Methodological Recommendations…
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