"Updated procedure of registration suspension of tax invoices/adjustment calculations in the Unified State Register of Tax Invoices and excise tax"– joint webinar of the State Tax Service and Association of Taxpayers of Ukraine

State Tax Service of Ukraine and Association of Taxpayers of Ukraine continue practice of holding joint explanatory webinars for the taxpayers. Today, participants discussed the updated procedure of registration suspension of tax invoices/adjustment calculations, which will be valid from November 21, 2024, and novations in the excise tax.

Representatives of the State Tax Service spoke about changes in the automated monitoring of compliance with assessment criteria for the risks degree of tax invoices/adjustment calculations, which reflect export outside the customs territory of Ukraine under the customs regime of product export to which export guarantee regime is applied.

Introduction results of changes regarding direct participation in the meeting to consider materials of complaints and audits materials of taxpayers – VAT payers, statistical data regarding such online communications were also highlighted. Particularly, it was about ensuring communication between the tax authority and the VAT payers via video conference.

In addition, speakers provided clarifications regarding the new Report form № 1-OP “Report on the circulation volumes (including import and export) of ethyl alcohol (including bioethanol), alcoholic distillates, alcoholic beverages, tobacco products, liquids used in electronic cigarettes”, introduced from October 1, 2024, approved by Order of the Ministry of Finance № 296 as of 18.06.2024. Emphasis was placed on the specifics of filling out individual columns of the report and rules for correcting errors made in the process of filling them out.   

Representatives of the State Tax Service, during event, answered questions from the webinar participants and provided recommendations regarding how to resolve individual situations.

Please note that detailed information regarding covered issues can be viewed in the "Online education" section on web portal of the State Tax Service. Specifically, in section "Registration suspension of tax invoice" there is a presentation material "Automated monitoring of compliance with criteria for assessing the risks degree of operations with products to which export guarantee regime applies".

"Excise Tax" section contains material "Taxpayers, attention!" which gives answers to questions regarding filling out the report forms 1-VP and 1-OP.