The Law № 466 Sub-section 2 Section XX of the Code was supplemented with a new Paragraph 73 which entered into force on the 23rd of May 2020.
Pursuant to this Paragraph, the non-agreed and unpaid penalties as of the 23rd of May 2020, accrued from the 1st of January 2017 to the 31st of December 2019 for violation of the deadline for registration of tax invoices and / or adjustment calculation to such tax invoices in the Unified register of tax invoices by the VAT payers for:
operations exempted from the VAT;
operations that are subject to the VAT at a zero rate;
operations which do not provide for the provision of tax invoice to the recipient (buyer), as well as tax invoice compiled according to Paragraph 198.5 of the Code in the case of operations specified in Sub-paragraphs “a” – “d” Paragraph 198.5 of the Code;
according to Article 199 of the Code;
according to 11th indent of Paragraph 201.4 of the Code.
In turn, starting from the 8th of August 2020, the Law № 786-IX introduced significant changes to this procedure. It is established that the period for which the payer can revise begins on the 1st of January 2017 and ends on the 23rd of May 2020 (date of entry into force of the Law №466).
Amount of accrued and non-agreed fines that are subject to revision has been halved, namely:
absence of registration – 2.5% (was 5 %) of supply volume without the VAT but not more than 1700 UAH (was 3400 UAH);
late registration – 1% (was 2 %) of supply volume without the VAT but not more than 510 UAH (was 1 020 UAH).
This rule applies to cases where monetary obligations are non-agreed (relevant tax notifications-decisions are in the procedure of administrative or judicial appeal).
Based on the results of compliance with the Code, tax authorities among the tax notifications-decisions that are in the procedure of administrative or judicial appeal identify the relevant tax notifications-decisions, penalties, which are subject to revision in accordance with Paragraph 73 Sub-section 2 Section XX of the Code.
Such tax notifications-decisions are subject to cancellation according to Procedure № 1204, by issuing a new tax notification-decision indicating the new amount of fines, taking into account reduction of fines in accordance with Paragraph 73 Sub-section 2 Section XX of the Code for violation of the VAT deadlines for registration of relevant tax invoices and / or adjustment calculation to such tax invoices in the Unified register of tax invoices.
Work in this direction continues.
