Taxpayers, attention!

Changes to Procedure for 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 have been made

State Tax Service of Ukraine informs about adoption of Resolution of the Cabinet of Ministers of Ukraine № 1187 as of 18.10.2024 "On changes to Procedure for registration suspension of tax invoice/adjustment calculation in the Unified Register of Tax Invoices" (hereinafter – Resolution № 1187), developed in compliance with requirements of Paragraph 8 Section II "Final and Transitional Provisions" of the Law of Ukraine № 3706-ХХ as of 09.05.2024 "On changes to the Tax Code of Ukraine and other laws of Ukraine regarding peculiarities of export of certain product types during the martial law" (hereinafter – Law № 3706-IX) in order of bringing provisions of Procedure for 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 (hereinafter – Suspension procedure) to requirements of the Law № 3706-IX to ensure a comprehensive approach to mechanism of applying the export security regime to export outside the customs territory of Ukraine in the customs export regime of certain product types.

Resolution № 1187 suggests to make changes to certain provisions of Suspension procedure, in particular, to additions to new regulations that determine signs of unconditional registration of tax invoices/adjustment calculations, which reflect export outside the customs territory of Ukraine under the customs export regime of products to which the export security regime is applied, and contains clarified mechanism of automated monitoring for such operations.

Full text of Resolution can be found at the following link: https://www.kmu.gov.ua/npas/pro-vnesennia-zmin-do-poriadku-zupynennia-reiestratsii-podatkovoi-nakladnoirozrakhunku-s1187181024.

Informational materials are posted on web portal of the State Tax Service in section: Home/Press-center/Presentation materials/Automated monitoring of compliance with criteria for assessing risk degree of operations with products to which export security regime is applied ((https://tax.gov.ua/media-tsentr/prezentatsiyni-materiali/834866.html).