On October 20, 2019 amendments to the Tax Code of Ukraine (hereinafter - the Code) introduced by the Law of Ukraine №. 129-IX became valid, namely:
- penalties for violation of procedure for registration of the excise invoices and calculations of adjustments to such excise invoices in the Single register of excise invoices (Sub-paragraph. 1202.1 - 1202.3 Article. 1202 of the Code) are not applied to excise invoices / calculations of adjustments that the taxpayer is obliged to make from July 1 to November 30, 2019;
- penalties for the absence of the excise warehouse registration (due to the taxpayer’s fault) in the system of electronic administration on the sale of fuel and ethyl alcohol by the taxpayer - manager of the excise warehouse (Paragraph. 1281.2 Article. 1281 of the Code) will be applied from October 1, 2019;
- penalties for failure to provide timely complied electronic documents containing data on actual fuel residues and the volume of fuel or ethanol turnover by manager of the excise warehouse to the central executive authority implementing the state tax and customs policy (Paragraph. 1281.3 Article. 1281 of the Code) will be applied from January 1, 2020;
- confirmation of the intended use of aviation gasoline or jet fuel to pay off tax bills issued from January 1 to November 30, 2019 (inclusively) by the manufacturers and importers of aviation gasoline or jet fuel according to Paragraph 229.8 Article 229 of this Code is carried out by submitting copies of the primary documents confirming the implementation of the operations specified in Paragraph 26 Subsection 5 of Section XX “Transitional Provisions” of the Code, by such manufacturers and importers to the controlling authority - the bill holder.
Herewith, we cite the edition of the new Paragraph 28, which is supplemented by Subsection 5 of Section XX “Transitional Provisions” of the Code:
“28. Taxpayers have the right to register the second copy of excise invoices complied in accordance with the procedure prescribed in Paragraph. 23 of this Subdivision in the Single register of excise invoices under condition that that the first copy of such excise invoice is registered in the Single register of excise invoices in accordance with Paragraph. 23 of this Subsection.
In the case when the excise invoice complied in accordance with Paragraph. 23 of this Subsection, the first copy of which is registered in the Single register of excise invoices and the second copy is not registered in the Single register of excise invoices, contains false requisites of the individual who receives the fuel, or in determined by Subparagraphs (c) and (i) Paragraph. 231.1 Article 231 of this Code, requisites of the excise warehouse or mobile excise warehouse where the fuel was received:
a) the taxpayer who made the first copy of the excise invoice must make the second copy of such invoice in which the taxpayer specifies the correct requisites of the individual who receives the fuel or the excise warehouse / mobile excise warehouse where the fuel was received, and on the day of compliance the taxpayer must send such copy to the individual who receives fuel;
b) individual who receives the fuel must register the second copy of the excise invoice in the Single register of excise invoices no later than three calendar days after the day of receipt of the second copy of the excise invoice.”
It should be reminded that on September 20, 2019 Verkhovna Rada of Ukraine adopted the Law of Ukraine №. 129-IX “On amendments to the Tax Code of Ukraine on the unshadowing of payments in trade and services sphere” (hereinafter - Law №. 129). Adopted Law №. 129 was published on October 19, 2019 in the newspaper “Holos Ukrayiny” №. 200 and on October 23, 2019 in the newspaper “Uryadovyy kurier” newspaper №. 202.