Regarding changes in the registration terms of tax invoices/adjustment calculations in the Unified Register of Tax Invoices, amount of fines for violating their registration terms and deadline for accepting electronic documents

By the Law of Ukraine № 2876-IX as of 12.01.2023 "On amendments to Section XX "Final Provisions" of the Tax Code of Ukraine (hereinafter – TCU) regarding the restoration of restriction on the stay of gambling business on the simplified taxation system" (hereinafter Law № 2876), Paragraphs 89 and 90 were added to the Sub-section 2 Section XX "Transitional Provisions" of the TCU, which during the martial law extended registration terms of tax invoices/adjustment calculations in the Unified Register of Tax Invoices, established by Paragraph 201.10 Article 201 of the TCU and reduced fines for their violation.

Law № 2876 was published on 07.02.2023 and entered into force on 08.02.2023.

Regarding changes in the registration terms of tax invoices/adjustment calculations in the Unified Register of Tax Invoices

New registration terms in the Unified Register of Tax Invoices are applicable to tax invoices/ adjustment calculations, deadline for registration of which in the Unified Register of Tax Invoices falls on a period from the date of entry into force of the Law № 2876 (that is, with the date of compilation starting from 16.01.2023) are valid temporarily, during the martial law in Ukraine and six months after the month in which martial law is suspended or abolished.

New registration terms of tax invoices/ adjustment calculations in the Unified Register of Tax Invoices are:

for tax invoices/adjustment calculations compiled from the 1st to the 15th calendar day (inclusively) of a calendar month, until the 5th calendar day (inclusively) of the calendar month following month in which they were compiled;

for tax invoices/ adjustment calculations compiled from the 16th to the last calendar day (inclusively) of the calendar month – until the 18th calendar day (inclusively) of the calendar month following month in which they were compiled.

Registration terms of consolidated tax invoices in the Unified Register of Tax Invoices, compiled according to operations specified in Paragraph 198.5 Article 198 and Paragraph 199.1 Article 199 of the TCU and adjustment calculations to such consolidated tax invoices, established by Paragraph 201.10 Article 201 of the TCU, have not been changed.

Such tax invoices/ adjustment calculations are subject to registration in the Unified Register of Tax Invoices within 20 calendar days following the last calendar day of the month in which they were compiled.

Regarding amount of fines for violation of the registration terms of tax invoices/adjustment calculations in the Unified Register of Tax Invoices

Fine for violation of the registration deadlines of tax invoices/adjustment calculations in the Unified Register of Tax Invoices, provided for by the Law № 2876, is set in the following amounts:

up to 15 calendar days – 2 percent of the VAT amount specified in such tax invoices/adjustment calculations (was 10 percent);

from 16 to 30 calendar days – 5 percent of such VAT amount (was 20 percent);

from 31 to 60 calendar days – 10 percent of such VAT amount (was 30 percent);

from 61 to 365 calendar days – 15 percent of such VAT amount (was 40 percent);

for 366 or more calendar days – 25 percent of such VAT amount (was 50 percent).

Regarding acceptance of electronic documents by the State Tax Service

The operating day has been extended by 2 hours, in particular, acceptance of electronic documents from payers (including tax invoices/adjustment calculations) takes place from 08:00 to 20:00.

It is determined that the operating day for registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices during the deadline for their registration lasts from 00:00 to 24.00 (that is, during the day).

It is provided that receipt for acceptance or rejection or registration suspension of tax invoices/adjustment calculations can be sent to the taxpayer not later than the next operating day (it used to be during the operating day).