Electronic document flow between the taxpayers and controlling authority is carried out without concluding additional agreement. This is provided for by Paragraph 42.6 Article 42 of the Tax Code of Ukraine.
The payer acquires status of electronic document subject after sending any electronic document in the established format to the controlling authority in compliance with requirements of the Laws on electronic documents and electronic identification and trust services.
How document exchange works
- The payer forms document with all required requisites and signs it with a qualified/advanced electronic signature.
- Document is encrypted and sent to the controlling authority during the working day.
- Upon receiving, the system performs automated verification – signature validity, compliance with the approved format, presence of all obligatory requisites and signatory’s right to sign.
Verification result is confirmed by receipts
- The first receipt is sent to the author within two hours after receiving the document (or the next working day if the document was received after the end of working day). It indicates whether the document passed verification.
- If verification is successful, the second receipt is generated, confirming acceptance (registration) of document or notifying of its rejection, indicating the reason.
If the payer has not received the first receipt within the specified period, the document is considered not received by the controlling authority.
If there is the second receipt on the receipt of document, the date and time of its acceptance (registration) is considered to be the date and time recorded in the first one.
If the payer submits multiple copies of the same document (for example, after correcting errors), the last correctly formatted document sent by the submission deadline and accepted by the controlling authority is considered original.