State Tax Service of Ukraine informs that as of 08.02.2023, the Law of Ukraine № 2876-IX dated 12.01.2023 "On amendments to Section XX "Transitional Provisions" of the Tax Code of Ukraine regarding renewal of restriction for gambling business to be registered on the simplified taxation system" (published in the newspaper "Holos Ukrayiny" № 26 as of 07.02.2023).
Paragraphs 89 and 90 were added to Sub-section 2 Section XX of the Tax Code of Ukraine (hereinafter – Code) by the Law № 2876, which, for a period of martial the law and within six months after month in which martial law will be suspended or abolished, extended deadlines for registration of tax invoices/ adjustment calculations to tax invoices in the Unified Register of Tax Invoices, established by Paragraph 201.10 Article 201 of the Code, and reduced amounts of fines for their violation established by Paragraph 1201.1 Article 1201 of the Code.
Registration terms in the Unified Register of Tax Invoices, defined in Paragraph 89 Sub-section 2 Section XX of the Code, applied to tax invoices/adjustment calculations deadline for registration of which in the Unified Register of Tax Invoices falls on a period from date of entry into force the of Law № 2876-IX (that is, with the compiling date, starting from 16.01.2023) and are temporarily in effect during a period of the martial law in Ukraine and six months after month in which martial law will be suspended or abolished, are:
for tax invoices/adjustment calculations compiled from the 01st to the 15th calendar day (inclusively) of the calendar month, until the 05th calendar day (inclusively) of the calendar month following month in which they were compiled;
for tax invoices/ adjustment calculations compiled from the 16th to the last calendar day (inclusively) of the calendar month – until the 18th calendar day (inclusively) of the calendar month following month in which they were compiled.
for adjustment calculations compiled by the supplier of products/services to tax invoice compiled to the recipient-taxpayer, in which reduction in the amount of compensation for the cost of products /services to their supplier is provided – within 18 calendar days from the date of receipt of such adjustment calculations to tax invoices by the recipient (buyer).
Paragraph 90 Sub-section 2 Section XX of the Code stipulates that fine for the taxpayer’s violation of a deadline for registration of tax invoices/ adjustment calculations in the Unified Register of Tax Invoices, provided for by Paragraph 89 Sub-section 2 Section XX of the Code, is set in the following amounts:
up to 15 calendar days – 2% of the VAT amount specified in such tax invoices/adjustment calculations;
from 16 to 30 calendar days – 5% of such the VAT amount;
from 31 to 60 calendar days – 10% of such the VAT amount;
from 61 to 365 calendar days – 15% of such the VAT amount;
for 366 or more calendar days – 25% of such the VAT amount.
That is, fines in the amounts established by Paragraph 90 Sub-section 2 Section XX of the Code are applicable in case of the taxpayer's violation of deadlines for registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices with the compilation date, starting from January 16, 2023, provided for by Paragraph 89 Sub-section 2 Section XX of the Code.
At the same time, the taxpayer’s violation of deadlines for registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices, which fall in a period before the date of entry into force of the Law № 2876-IX (that is, additional tax invoices/adjustment calculations with the compilation date not later than January 15, 2023 inclusively), entails imposition of a fine in the amounts established by Paragraph 1201.1 Article 1201 of the Code.