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 places.
Taxpayers who have already filed form J0295605 / F0295605, Annex 6 “Calculation of excise tax on retail sales of excisable goods by business entities”, need to file the report again after recalculating it (F6).
After recalculation, the value should show three decimal places with no rounding to the second decimal (for example, 2.448 instead of 2.450).
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