Which funds increase amount of tax for which the payer has a right to register tax invoices/adjustment calculations in the Unified Register of Tax Invoices?

Information and Reference Department, published 04 July 2022 at 15:11 Chapter: News

Paragraph 200 Note 1.3 Article 200 of the of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU) stipulates that component of formula for the amount of tax for which the taxpayer has a right to register tax invoices and/or adjustment calculations in the Unified Register of Tax Invoices is the total amount of replenishment, in particular, from the taxpayer’s current account to account in the electronic tax administration system.

In addition, Paragraph 200 Note 1.4 Article 200 Note 1 of the TCU stipulates that funds are credited to the payer’s account in the electronic VAT administration system:

a) from the current payer’s account in the amounts necessary to increase size of the amount calculated according to Paragraph 200 Note 1.3 Article 200 Note 1 of the TCU;

b) from the current payer’s account in the amounts insufficient to pay to the budget agreed tax obligations from this tax;

c) from the payer’s accounts opened in relevant treasury bodies for settlement of debts from the difference in tariffs for thermal energy, heating and hot water supply, centralized water supply services, sewage produced, transported and supplied to population and/or other enterprises of centralized drinking water supply and drainage, which arose due to the non-compliance of the actual cost of thermal energy and centralized water supply, drainage, heating and hot water supply with tariffs approved and/or agreed upon by the state authorities or local self-government bodies and the subvention account from the state budget to local budgets and further directing funds according to the Law of Ukraine on the State Budget of Ukraine;

d) from budget in amounts of the VAT overpaid monetary obligations, returned to the taxpayer in manner established by Paragraph 43.4 Note 1 Article 43 of the TCU;

e) withdrawn by the controlling body according to Article 95 of the TCU for repayment of the VAT tax debt for tax liabilities declared due for payment for periods starting from July 1, 2015, specified by the taxpayer in the VAT declaration or the adjustment calculation.

Current legislation does not provide for an increase in the amount of tax for which the payer has a right to register tax invoices/adjustment calculations in the Unified Register of Tax Invoices by replenishing account in the VAT electronic administration system from other sources.

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