Taxpayers, attention!

Procedure of registration suspension of tax invoice / adjustment calculation in the Unified register of tax invoices, approved by Resolution of the Cabinet of Ministers of Ukraine № 1165 as of 11.12.2019 has been changed

State Tax Service of Ukraine informs that on 11.01.2023, Resolution № 1428 of the Cabinet of Ministers of Ukraine as of 23.12.2022 "On amendments to Procedure of registration suspension of tax invoice / adjustment calculation in the Unified register of tax invoices" (hereinafter – Resolution № 1428) came into force on 11.01.2023.

Changes concern, in particular, the following:

on the day of entry into force of Resolution № 1428, tax invoices / adjustment calculations are subject to automatic registration in the Unified register of tax invoices, registration of which was suspended in a period from 14.10.2022 to the date of entry into force of Resolution № 1428 of the Cabinet of Ministers of Ukraine as of 23.12.2022, if such tax invoices / adjustment calculations indicate sale of products / services according to the Ukrainian classification of the foreign economic activity products / State classifier of products and services, which are available in considered taxpayer’s data table, if there is tax amount for which the taxpayer has a right to register tax invoices and /or adjustment calculations in the Unified register of tax invoices;

new signs of unconditional registration have been added, in particular, supply amount in tax invoice to be provided to the recipient does not exceed 5 thousand UAH; total amount of absolute values of adjustments for decrease / increase in adjustment calculation does not exceed 5 thousand UAH. Herewith, volume of operations in a current month, specified in registered tax invoice / adjustment calculation in the Unified register of tax invoices, taking into account volume of operations in submitted tax invoice / adjustment calculation, does not exceed 500 thousand UAH.

changes have been made to forms of annexes 4, 6 and 7 to the Procedure of registration suspension of tax invoice / adjustment calculation in the Unified register of tax invoices, in particular, amended with provisions that provide for the filling in of detailed information in decisions on the compliance / non-compliance of the value added tax payer with the taxpayer’s risk criteria, on the acceptance / no-acceptance of the value added tax payer's data table and on the no-acceptance of the value added tax payer's data table;

directory of tax information codes has been introduced, which is indicated in decision on the taxpayer's compliance with the taxpayer's risk criteria;

it has been determined that in case of decision by the regional level commission about the taxpayer's non-compliance with the taxpayer's risk criteria or receipt of a corresponding court decision, counterparties of such taxpayer are subject to the automatic exclusion from the list of taxpayers who meet the taxpayer's risk criteria, taking into account established requirements;

changes have been made to the taxpayer's risk criteria in terms of taking into account the possibility / impossibility of submitting tax and financial reporting;

certain indicators have been changed, according to which the taxpayer's positive tax history is determined in relation to the simultaneous fulfillment of conditions for achieving supply volumes for the current period (changed from 500 thousand UAH to 1 million UAH and per recipient from 50 thousand UAH to 100 thousand UAH) and the indicator calculated for agricultural enterprises has been amended with a condition under which it will be able to be used by the taxpayers who are on the simplified taxation system of Group IV and who have paid their single tax obligations in full amount and within terms stipulated by the law;

certain criteria for the riskiness of operations have been changed, in particular registering adjustment calculation to reduce compensation of the products cost to its supplier, possibility of using a markup (1.5 times) by the taxpayer determining the value of balance of returned products has been accepted, as well as registering adjustment calculation to reduce compensation of the products cost to tax invoice compiled for the non-taxpayer, such adjustment calculation will comply with the Riskiness criteria of operations, if it is submitted for registration more than 30 days the tax invoice was compiled (in the current version, 14 days), exception has also been  introduced for adjustments calculation to tax invoice issued to the non-taxpayer for energy supply operations.

Full text of Resolution № 1428 can be found in the "Main / Legislation / Tax Legislation / Resolutions of the Cabinet of Ministers of Ukraine" section of web portal of the State Tax Service.