How to fill in the table of the VAT payer’s data, which is submitted in case of registration suspension of tax invoice/adjustment calculation in the Unified register of tax invoices? Chapter: News
Paragraph 2 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 "On approval of Procedures for registration suspension of tax invoice / adjustment calculation in the Unified register of tax invoices” stipulates that table of the taxpayer’s data is summary information submitted by the taxpayer to the supervisory authority regarding the type codes of economic activity of the taxpayer according to the Classifier of economic activity types, product codes according to Ukrainian classification of the FEA products and/or codes of services according to the State classifier of products and services supplied and/or purchased (received) by the taxpayer, imported to the customs territory of Ukraine.
Paragraph 13 of Procedure stipulates that the following is indicated in table of the taxpayer’s data:
types of economic activity according to Classifier of economic activity types of the State classifier 009:2010;
product codes according to Ukrainian classification of the FEA products supplied and/or purchased (received) by the taxpayer, imported to the customs territory of Ukraine;
service codes according to the State classifier of products and services 016:2010, which are supplied and/or purchased (received) by the taxpayer, imported to the customs territory of Ukraine.
It is not allowed to simultaneously fill in the columns regarding the purchase (receipt) and supply/provision of goods/services in one line of the Table.
Service codes according to the State classifier of products and services in the Table must contain from 5 (for example: 02.40) to 14 characters.
After submitting the Table, in the future preparing tax invoices/ adjustment calculations, the product codes according to Ukrainian classification of the FEA products or service codes according to the State classifier of products and services must be indicated at the level of those signs (numbers) that are indicated in the submitted Table. If codes are indicated in the Table at the level of 4 first numbers and in tax invoice/adjustment calculation - at the level of 12 numbers, then registration of such tax invoice/adjustment calculation can be suspended (for example, code "33.12" and code "33.12.24-00.00" are not identical and are understood as different codes).
Receipt of advance payment for products, delivery of which has not yet taken place, does not deprive the taxpayer of a right to provide information in the Table regarding products for which it was received.
Paragraph 14 of Procedure stipulates that Table is submitted with an explanation indicating the type of activity, with reference to the taxpayer's tax and other reporting.
Taxpayer has a right to submit the Table without the registration suspension of the tax invoice/ adjustment calculation in the Unified register of tax invoices.
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