Can a taxpayer during the martial law register tax invoice/ adjustment calculation to tax invoice in the Unified Register of Tax Invoices on a holiday or weekend, if such day is the deadline for registration of tax invoice/ adjustment calculation...

Information and Reference Department, published 20 July 2022 at 15:15 Chapter: News

Paragraph 3 of Procedure for maintaining the Unified Register of Tax Invoices, approved by Resolution of the Cabinet of Ministers of Ukraine № 1246 as of 29.12.2010 with changes and amendments, stipulates that the operating day lasts on working days from 8:00 a.m. to 8:00 p.m. Technical maintenance and routine work that requires stopping the Unified Register of Tax Invoices is not carried out during the operating day, excepting emergency cases. If the deadline for registration of tax invoices and/or adjustment calculations falls on a weekend, holiday or non-working day, such day is considered as an operational day.

Herewith, Sub-paragraph 69.18 Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the Tax Code of Ukraine№ 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU) stipulates that temporarily, for a period until termination or abolition of the martial law on the territory of Ukraine, in order to protect the taxpayers’ rights, save and protect data on the provision of electronic services and acceptance of electronic documents from taxpayers are carried out on working days from 8 a.m. to 6 p.m.

Therefore, during the martial law, the taxpayer cannot register tax invoice/ adjustment calculation to tax invoice in the Unified Register of Tax Invoices on a holiday or weekend, including if such day is the deadline for their registration.

More information is in the “Knowledge Base” of public information and reference resource