Regarding changes to the Procedure for registration suspension of tax invoice/ adjustment calculation in the Unified Register of Tax Invoices

On October 12, 2022 the Cabinet of Ministers of Ukraine approved Resolution on changes to the Procedure for registration suspension of tax invoice/ adjustment calculation in the Unified Register of Tax Invoices, approved by Resolution № 1165 of the Cabinet of Ministers of Ukraine as of December 11, 2019.

Resolution № 1154 of the Cabinet of Ministers of Ukraine as of October 12, 2022, in particular, made changes to the risk criteria, which excluded predominance rule in balance of more than 50% of groups of goods (products) determined by the State Tax Service and approved by the relevant Order. Therefore, taking into account such changes, automated monitoring and verification of not only risk balances, but of all goods in the payer's conditional warehouse takes place. Resolution also excluded the possibility of unconditional registration of adjustment calculations made by the supplier of goods/services to tax invoice made out to the recipient - taxpayer, in which reduction of the compensation amount for the value of at least one of goods/services to their supplier is provided. In addition, there is a requirement to stop registration of tax invoice/adjustment calculation of the taxpayer who submitted for registration tax invoice and adjustment calculation in the Unified Register of Tax Invoices, if such taxpayer meets at least one criteria of the taxpayer's riskiness.  

In order to avoid registration suspension of tax invoices/adjustment calculations in the Unified Register of Tax Invoices, taxpayers must submit to the regional level commission a table of the taxpayer's data in the prescribed form along with an explanation with reference to the taxpayer's tax and other reporting.

Find out more about the procedure for submitting the taxpayer's table at the following link:

https://tax.gov.ua/media-tsentr/prezentatsiyni-materiali/627543.html

Since the introduction of changes to the taxpayer's table, more than 13 thousand taxpayers have submitted. Total number of submitted tables was more than 21 thousand, of which 50% were accepted and remain valid. Number of taxpayer data tables, which are automatically accepted, has doubled, so out of 3.8 thousand tables, 61% are accepted account automatically.

To facilitate work of business in this segment, the State Tax Service introduced "hotlines" on issues of registration suspension of tax invoice/ adjustment calculation in the Unified Register of Tax Invoices, which work in each territorial body of the State Tax Service (https://tax.gov.ua/en/about-sfs/contacts/list-of-hotlines).