On February 8, 2023, changes to of the Tax Code of Ukraine regarding the deadlines for registration of tax invoices (hereinafter referred to as tax invoices) and deadlines for calculations of tax invoice adjustments, as well as changes to the Tax Code of Ukraine regarding fines for violation of the deadline for registration of tax invoices and/or calculation of tax corrections.
Thus, the Law of Ukraine "On Amendments to Chapter XX "Transitional Provisions" of the Tax Code of Ukraine regarding the restoration of the limitation of gambling business stay on the simplified taxation system" amended Chapter XX "Transitional Provisions" of the Tax Code of Ukraine. Currently, temporarily (during the period of martial law in Ukraine and six months after the month in which martial law will be suspended or canceled) other deadlines for registration of PN and/or calculations of adjustment of PN are in effect, as well as other fines for violation of the deadline for registration of PN and /or calculation of adjustment of PN.
Deadlines for registration of PN and/or calculations of correction of PN
|
Art. 201 of the Tax Code of Ukraine
general rule
|
Item 89 of Subsection 2 of Chapter XX "Transitional Provisions" of the Tax Code of the Tax Code of Ukraine
temporarily for the period of martial law and six months after the termination/cancellation of martial law
|
- for tax invoices /calculations of adjustments to tax invoices drawn up from the 1st to the 15th calendar day (inclusive) of the calendar month - until the last day (inclusive) of the calendar month in which they were drawn up;
- for tax invoices /calculations of adjustments to tax invoices drawn up from the 16th to the last calendar day (inclusive) of the calendar month - to the 15th calendar day (inclusive) of the calendar month following the month in which they were drawn up;
- for consolidated tax invoices and/or calculations of adjustments to such consolidated tax invoices, drawn up according to the operations specified in Clause 198.5 of Article 198 and Clause 199.1 Article 199 of this Code, - within 20 calendar days following the last calendar day of the month in which they are compiled;
- for adjustment calculations made by the supplier of goods/services to the tax invoice drawn up for the recipient - the tax payer, in which a reduction in the amount of compensation for the value of goods/services to their supplier is provided - within 15 calendar days from the date of receipt of such adjustment calculation to the tax invoice by the recipient ( the buyer).
In case of violation of such terms, fines are applied in accordance with this Code.
|
- for tax invoices/calculations of adjustments to tax invoices drawn up from the 1st to the 15th calendar day (inclusive) of the calendar month - up to the 5th calendar day (inclusive) of the calendar month following the month in which they were drawn up;
- for tax invoices/calculations of adjustments to tax invoices drawn up from the 16th to the last calendar day (inclusive) of the calendar month - to the 18th calendar day (inclusive) of the calendar month following the month in which they were drawn up;
- for adjustment calculations made by the supplier of goods/services to the tax invoice drawn up for the recipient - the taxpayer, in which a reduction in the amount of compensation for the value of goods/services to their supplier is provided - within 18 calendar days from the date of receipt of such adjustment calculation to the tax invoice by the recipient ( the buyer).
|
In case of violation of such terms, fines are applied in accordance with this Code.
Penalty for violation of the deadline for registration of PN and/or calculation of correction of PN
|
Art. 120-1 of the Tax Code of Ukraine
general rule
|
Item 90 of Subsection 2 of Chapter XX "Transitional Provisions" of the Tax Code of the Tax Code of Ukraine
temporarily for the period of martial law and six months after the termination/cancellation of martial law
|
- 10 percent of the amount of value added tax specified in such tax invoices /adjustment calculations, - in case of violation of the registration deadline by up to 15 calendar days;
- 20 percent of the amount of value added tax specified in such tax invoices / adjustment calculations - in case of violation of the registration period from 16 to 30 calendar days;
- 30 percent of the amount of value added tax specified in such tax invoices /adjustment calculations - in case of violation of the registration period from 31 to 60 calendar days;
- 40 percent of the amount of value added tax specified in such tax invoices /adjustment calculations - in case of violation of the registration period from 61 to 365 calendar days;
- 50 percent of the amount of value added tax specified in such tax invoices / adjustment calculations - in case of violation of the registration period for 366 or more calendar days.
|
- 2 percent of the amount of value added tax specified in such tax invoices/adjustment calculations, - in case of violation of the registration deadline of up to 15 calendar days;
- 5 percent of the amount of value added tax specified in such tax invoices/adjustment calculations, - in case of violation of the registration period from 16 to 30 calendar days;
- 10 percent of the amount of value added tax specified in such tax invoices/adjustment calculations, - in case of violation of the registration period from 31 to 60 calendar days;
- 15 percent of the amount of value added tax specified in such tax invoices/adjustment calculations, - in case of violation of the registration period from 61 to 365 calendar days;
- 25 percent of the amount of value added tax specified in such tax invoices/adjustment calculations - in case of violation of the registration period for 366 or more calendar days"
|
In the event of a violation of the deadline for registration of TIN and/or calculations of adjustment of TIN, the tax authority shall issue a tax notice-decision (TPR) on the application of a fine accordingly. You have the right to appeal such PPR both in court and in the procedure of filing an administrative complaint.
You can create a Complaint on a tax notice-decision in the Instaco constructor by following the link . To create, you only need to enter the necessary data in the designer.
The appeal against the tax notice-decision was prepared by lawyer Natalya Krasnokutska (Instagram @advocate_knn , Facebook instaADVOCATE ) .
The lawyer conducts legal consultations on issues of business support:
