Procedure for registration suspension of tax invoice/adjustment calculation in the Unified register of tax invoices has been changed
Resolution № 1154 of the Cabinet of Ministers of Ukraine as of 07.11.2023 that amends procedures approved by Resolution № 1165 of the Cabinet of Ministers of Ukraine as of 11.12.2019 enters into force on 09.12.2023.
Changes:
one of the signs of unconditional registration of tax invoice/adjustment calculation in the Unified register of tax invoices (the VAT payment amount has been increased from 1 million UAH to 10 million UAH). At the same time, the sign of unconditional registration in the previous version was transferred to indicators that determine positive tax history of the value added tax payer (hereinafter – positive history);
paragraph 2 of the positive history: indicator will work if the payer has, during the last 6 consecutive months, 75% of tax credit from the total volume of acquisition formed by not more than four Ukrainian classifications of the foreign economic activity products and 75% of tax liabilities from the entire supply volume – one Ukrainian classifications of the foreign economic activity products each. At the same time, the "total load" (indicator D) should be more than 5%;
paragraph 5 of the positive story: calculation of the indicator for payment of single social contribution from salaries of employees has been changed to payment of the personal income tax. Indicator will work if the average monthly amount of personal income tax for the last 12 months is greater than amount of the personal income tax calculated from double minimum salary and average monthly number of employees in this period is at least 5 people.
Added new positive history’s indicators:
paragraph 8 – is applied if the following conditions are simultaneously met:
there are submitted Explanations for all suspended tax invoices/adjustment calculations;
positive decisions are made in the payer’s favor on all Explanations for which deadline for review has come;
Ukrainian classifications of the foreign economic activity products codes are indicated in current tax invoice/adjustment calculation regarding which positive decisions were made;
there is no significant increase in monthly VAT amount compared to the previous year according to Ukrainian classifications of the foreign economic activity products, on which positive decisions were made (in current period, the VAT amount in registered tax invoices/adjustment calculations does not exceed 1.4 times the biggest monthly VAT amount for the last year);
monthly volume of operations for the last 6 reporting periods exceeds 500 thousand UAH;
point 9 – is applied if the following conditions are met 36 months before submission of tax invoice/adjustment calculation for registration:
there is no arrears in payment of taxes and levies;
timely submitted reporting;
timely registered tax invoices/adjustment calculations;
average monthly volume of operations for the last 6 reporting periods exceeds 500 thousand UAH;
in current month, the "load" (indicator D) is more than 5% and there is no significant increase in the monthly VAT volume compared to the previous year (not more than 1.4 times).
Full text of the Resolution can be found at the following link:
