Are financial sanctions applicable for violation of deadlines for registration of excise invoices / adjustment calculations to excise invoices in the Unified Register of Excise Invoices and for non-submission / late submission of electronic documents...

Are financial sanctions applicable for violation of deadlines for registration of excise invoices / adjustment calculations to excise invoices in the Unified Register of Excise Invoices and for non-submission / late submission of electronic documents containing data on the actual fuel residues and turnover of fuel or ethyl alcohol committed during the martial law?

Liability for violation of procedure for registration of excise invoices and adjustment calculations to such excise invoices in the Unified Register of Excise Invoices is defined in Article 120 Note 2 of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU).

At the same time, temporarily for a period until termination or abolition of the martial law on the territory of Ukraine, introduced by Decree of the President of Ukraine "On the imposition of martial law in Ukraine" № 64/2022 as of 24.02.2022, approved by the Law of Ukraine № 2102-IX as of 24.02.2022 "On approval of Decree of the President of Ukraine "On the imposition of the martial law in Ukraine", collection of taxes and levies is carried out taking into account peculiarities specified in Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the TCU.

Sub-paragraph 69.1 Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the TCU stipulates that in case the taxpayer does not have opportunity to timely perform tax obligation to meet the deadlines for payment of taxes and levies, submission of reporting, including reports, envisaged in Paragraph 46.2 Article 46 TCU, registration of tax or excise invoices in relevant registers, as well as adjustment calculations, submission of electronic documents containing data on the actual fuel residues and volume of fuel or ethyl alcohol, etc., the taxpayers are released from liability under the TCU with mandatory performance of such obligations within six months after termination or abolition of the martial law in Ukraine.

In case that the taxpayer is unable to perform tax obligation in a timely manner in respect of a branch, representative office, separate or other structural unit in compliance with the deadlines for payment of taxes and levies, submission of reporting, including reports, envisaged in Paragraph 46.2 Article 46 TCU, registration of tax or excise invoices in relevant registers, as well as adjustment calculations, submission of electronic documents containing data on the actual fuel residues and volume of fuel or ethyl alcohol, etc., the taxpayer is released from liability determined by the TCU within activities carried out through branches, representative offices, separate or other structural units for a period until termination or abolition of the martial law in Ukraine.

Procedure for confirming the taxpayer’s possibility or impossibility to fulfill obligations, specified in Sub-paragraph 69.1 Paragraph Sub-section 10 Section XX "Transitional Provisions" of the TCU, and the list of supporting documents is approved by the central executive body that ensures formation and implementation of public financial policy.

As follows, financial sanctions for violation of deadlines for registration of excise invoices / adjustment calculations to excise invoices in the Unified Register of Excise Invoices and for non-submission / late submission of electronic documents containing data on the actual fuel residues and volume of fuel or ethyl alcohol committed during the martial law are not applicable in case the taxpayer is unable to perform tax obligation in a timely manner with mandatory performance of such obligation within six months after termination or abolition of the martial law in Ukraine.

More information is in the “Knowledge Base” of public information and reference resource