Order № 151 of the Ministry of Finance of Ukraine as of 31.05.2022 "On approval of changes to excise tax declaration form and procedure for completing and submitting excise tax declaration" (hereinafter – Order № 151), registered in the Ministry of Justice of Ukraine on 12.07.2022 under № 763/38099, has been published.
Order № 151 was adopted with an aim of bringing provisions of excise tax declaration and Procedure for completing and submitting excise tax declaration, approved by Order of the Ministry of Finance of Ukraine № 14 as of 23.01.2015 (as amended by Order of the Ministry of Finance of Ukraine № 841 as of 26.09.2016), according to provisions the Laws of Ukraine № 1914 as of 30.11.2021-IX "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on ensuring balance of budget revenues" (hereinafter – Law № 1914), № 2042-IX as of 15.02.2022 "On amendments to the Budget code of Ukraine", № 2173-IX as of 01.04.2022"On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding administration of certain taxes during the martial law and state of emergency."
In particular, the Law № 1914 amends the Tax Code of Ukraine (hereinafter – Code) in part:
transfer of the 5% excise tax payment on the retail sale of tobacco products to producers and importers of tobacco products, which is paid by the retail;
improvement, starting in 2022, of mechanism for stopping accumulation of tobacco product residues at reduced rates by introducing taxation with application of 1.5 coefficient of sales volumes of tobacco products that exceed the average monthly volumes before the tax rate increase;
establishing that spoiled, destroyed goods or goods presence or location of which is not confirmed by the business entity, including goods shortage of which was discovered as a result of inventory conducted by the retail business entity, are considered to be sold directly to citizens and other end consumers for their personal non-commercial use;
introduction in 2022 of the cash-based method of determining tax liabilities for electricity producers, who are assigned with special duties to ensure public interests according to the Law of Ukraine "On the electric energy market".
Specified provisions were reflected in Order № 151 registered in the Ministry of Justice of Ukraine.
In particular, changes have been made to sections of declaration, its annexes and Procedure for their completion and submission.
Paragraph 3 of Order № 151 stipulates that it enters into force on the day of its official publication.
Order № 151 was published in the Official Gazette of Ukraine № 56 on 22.07.2022.
Clause 2 of Paragraph 46.6 Article 46 of the Code stipulates that until the determination of new forms of declarations (calculations), which become valid for reporting for tax period following the tax period in which they were made public, forms of declarations (calculations) valid before such determination are valid.
Paragraph 49.21 Article 49 of the Code stipulates that payers determined in Sub-paragraph 212.1.15 Paragraph 212.1 Article 212 of the Code, as well as payers who have valid (including suspended) licenses for carrying out activities with excisable products that are subject to licensing according to the law, are obliged to submit tax declarations for each reporting period established by the Code, regardless of whether such taxpayers conducted economic activity in the reporting period.
Taxpayers specified in Paragraph 212.1 Article 212 of the Code (except for importers of excisable goods specified in Sub-paragraphs 215.3.4, 215.3.5, 215.3.5 1, 215.3.5 2, 215.3.6, 215.3.7, 215.3.8 of Paragraph 215.3 Article 215 of the Code) submit every month not later than the 20th day of the next reporting (tax) period to the supervisory body at the registration place the excise tax declaration in form approved according to procedure established by Article 46 of the Code (Paragraph 223.2 Article 223 of the Code).
Therefore, for the first time the excise tax declaration according to the new form approved by Order № 151 is submitted by the taxpayers, specified in Paragraph 223.2 Article 223 of the Code in compliance with provisions of Paragraph 49.21 Article 49 of the Code, to the supervisory authority at the registration place for August 2022 not later than September 20 of the current year.
