VAT payers, attention!

In connection with introduction of the martial law according to Decree of the President of Ukraine as of 24.02.2022 №64 / 2022 throughout Ukraine and in order to enable taxpayers to declare their value added tax liabilities, the State Tax Service of Ukraine informs.

Taxpayers in order to ensure declaration of the value added tax liabilities payable to the budget for reporting period of February 2022 in the value added tax reporting for such reporting period declare tax liabilities and tax credit subject to the following features:

- tax liabilities and tax credit, which as of February 24 are confirmed by tax invoices registered in the Unified Register of Tax Invoices and adjustment calculations to them are reflected in relevant sections of tax reporting in the general order;

-tax liabilities and tax credit, which as of February 24 and until an end of the martial law throughout Ukraine are not confirmed by registered tax invoices in the Unified Register of Tax Invoices and adjustment calculations to them, are reflected in the value added tax reporting on the basis of primary (settlement) documents available to payer (RRO documents, acts of acceptance – transfer, acts of performed work / provided services, etc.) drawn up (received) by the taxpayer for transactions on supply and purchase of products / services according to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”.

After an end of the martial law, taxpayers are obliged to ensure registration of all tax invoices and adjustment calculations in the Unified Register of Tax Invoices, registration of which is postponed during the martial law, all tax liabilities and tax credits declared by taxpayers during such martial law on the basis of primary (settlement) documents available to the payer, are subject to obligatory specification (adjustment) taking into account data of tax invoices and adjustment calculations registered in the Unified Register of Tax Invoices.

Additionally, please note that form of tax invoice / adjustment calculation, taking into account changes made by Order of the Ministry of Finance of Ukraine as of 17.01.2022 № 15, will be available to taxpayers after the martial law, about which the taxpayers will be informed.