Peculiarities of filling out VAT tax reporting by the reorganizing taxpayers and their legal successorsChapter: News
Paragraph 200¹.3 Article 200¹ of the Tax Code of Ukraine (hereinafter – Code) stipulates that amount of Σ of payer’s invoices, reorganized by division (from which separation is carried out), formed at the time of state registration of termination of legal entity of legal successor, is used when calculating Σ amount of invoice of legal successor of such taxpayer in proportion to the received share of property according to the distribution balance.
Procedure for electronic value added tax administration, approved the Resolution of the Cabinet of Ministers of Ukraine № 569 as of 16.10.2014 "Some matters of electronic value added tax administration" (hereinafter – Procedure № 569), establishes that amount of tax (Σ of invoice) of the taxpayer reorganized through merger, transformation, formed on the date of state registration of termination of legal entity, is used in the process of calculating amount of tax (Σ of invoice) of legal successor of such reorganized taxpayer, subject to notification the controlling body about such reorganized tax payer, according to Sub-paragraph 16.1.10 of Paragraph 16.1 Article 16 of the Code and taking into account audit results carried out according to Sub-paragraph 78.1.7 of Paragraph 78.1 Article 78 of the Code.
Application form for return of amount of budget refunding and/or amount of funds in account in the electronic VAT administration system and/or inclusion of registration amount of the reorganizing taxpayer in calculation of registration amount of legal successor (Annex 4 to the VAT tax declaration) (hereinafter –Application ) was approved by Order of the Ministry of Finance of Ukraine № 21 as of 28.01.2016 "On approval of forms and Procedure for filling out and submitting value added tax reporting" (with changes) (hereinafter – Order № 21).
Amount of tax (Σ of invoice) of the taxpayer reorganized by division (from which allocation is made) is indicated by such taxpayer in the Application (Table 4 of Annex 4) in accordance with the distributed share of property according to the distribution balance, which is submitted as a part of tax declaration on the tax indicating the taxpayers – legal successors.
Amount of tax (Σ of invoice) of the taxpayer who is legal successor of the taxpayer who has been reorganized, is indicated by such taxpayer – legal successor in Application according to the received share of property according to the distribution balance, which is submitted as a part of tax declaration on the tax with indication of the taxpayers, that have been reorganized. Such Application (Table 5 of Annex 4) is submitted after confirming amount of tax (Σ of invoice) by documentary verification of the controlling body.
Filling out tax reporting, the reorganizing taxpayer and legal successor should pay attention to the compliance of indicators in Tables 4 and 5 of Annex 4 to declaration, in particular:
amounts (Σ of invoice) specified in column 3 of Table 5 of Annex 4, must correspond to the amount (S of invoice) specified in column 3 of Table 4 of Annex 4 of the reorganizing taxpayer;
registration amount (Σ of invoice), specified in the column 4 of Table 5 of Annex 4, must correspond to the amount of limit (Σ of invoice) of the taxpayer who is being reorganized in accordance with share indicated in the distribution balance/transfer deed, taking into account issued tax notifications-decisions as a result of documentary audit of the taxpayer conducted by the controlling body, that is reorganized.
Date and number of the audit act (certificate) indicated by the successor in title in columns 5 and 6 of Table 5 of Annex 4 must correspond to the date and number of the audit act (certificate) indicated by the payer in Table 3 (columns 6 and 7) of Annex 2 to declaration, as well as number and dates of the audit report submitted to the controlling body regarding the reorganizing payer.