Regarding the updated Procedure for making decisions on registration/refusal to register tax invoices/adjustment calculations in the Unified Register of Tax Invoices

Press service of the State Tax Service of Ukraine, published 13 October 2023 at 14:13 Chapter: News

Changes to Procedure for making decisions on registration/refusal to register tax invoices/adjustment calculations in the Unified Register of Tax Invoices, approved by Order of the Ministry of Finance of Ukraine № 520 as of 12.12.2019, entered into force on September 30, 2023.

Changes particularly provide that if the receipt for tax invoice / adjustment calculation indicates code of product / service according to the Ukrainian classification of the foreign activity products/ conditional code of product / State classifier of products and services, operation of which became basis for stopping registration of tax invoice / adjustment calculation, the taxpayer has a right to submit written explanations and copies of documents exclusively for such operation.

Also, changes introduced a right to initiate submission of written explanations and copies of documents for adjustment calculations, which provide for a reduction in the amount of compensation for the cost of products / services to their supplier, recipient (buyer), for which:

- recipient (buyer) sends the following explanations and copies of documents to the supplier (seller) through the electronic cabinet in the electronic form with a qualified electronic signature;

- supplier (seller) submits the following explanations and copies of documents with a qualified electronic signature to the controlling body;

- recipient (buyer) receives information about the date of submission of explanations and copies of documents by the supplier (seller) and consideration result of such explanations and copies of documents by the regional level commission.

Also, after introduction of changes, form of "Decision on registration / refusal to register tax invoices / adjustment calculations in the Unified Register of Tax Invoices" indicates territorial body of the State Tax Service, commission for stopping registration of tax invoices / adjustment calculations in the Unified Register of Tax Invoices that made such decision.