Is the term suspended for a period of validity of legal regime of the martial law, state of emergency, provided for the taxpayer’s submission of notification of explanation in case of registration suspension of tax invoice / adjustment calculation...

Is the term suspended for a period of validity of legal regime of the martial law, state of emergency, provided for the taxpayer’s submission of notification of explanation in case of registration suspension of tax invoice / adjustment calculation to tax invoice in the Unified Register of Tax Invoices, if the expiration of 365 calendar days falls on such period?

Procedure for making decisions on registration / refusal to register tax invoices / adjustment calculations in the Unified Register of Tax Invoices was approved by Order of the Ministry of Finance of Ukraine № 520 as of 12.12.2019, registered in the Ministry of Justice of Ukraine on 13.12.2019 under № 1245/34216 (hereinafter – Procedure № 520).

Paragraph 4 of Procedure № 520 stipulates that in case of registration suspension of tax invoice / adjustment calculation to tax invoice in the Unified Register of Tax Invoices, the taxpayer has a right to submit copies of documents and written explanations regarding the confirmation of information specified in tax invoice / adjustment calculation for consideration of decision of the regional level commission on registration / refusal of registration of tax invoice / adjustment calculation in the Unified Register of Tax Invoices.

Herewith, Paragraph 6 of Procedure № 520 stipulates that deadlines for submission of copies of documents and written explanations to the controlling body are within 365 calendar days following the date of occurrence of tax liability reflected in tax invoice / adjustment calculation.

Law of Ukraine № 2120-IX as of 15.03.2022 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on the validity of norms for a period of the martial law" amended the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU), in particular, new Paragraph 102.9 was added to Article 102 of the TCU.

Paragraph 102.9 Article 102 of the TCU stipulates that for a period of validity of legal regime of the martial law, state of emergency imposed in Ukraine, period specified in the TCU and other legislation is suspended, control over observance of which is entrusted to the controlling bodies.

Given above specified, if the expiration of 365 calendar days set for the taxpayer to submit notification of explanation in case of registration suspension of tax invoice / adjustment calculation in the Unified Register of Tax Invoices falls on a period of legal regime of the martial law, state of emergency – such period is suspended.

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