What is the procedure for providing electronic documents by a large taxpayer during a tax audit

On August 27, 2021, the Order of the Ministry of Finance of September 15, 2020 comes into force №561. This Order introduces significant changes to the Order of the Ministry of Finance №1393 of November 7, 2011 "On approval of the Procedure for providing documents of a large taxpayer in electronic form."

Large taxpayer - a legal entity or permanent establishment of a non-resident in Ukraine, whose income from all activities for the last four consecutive tax (reporting) quarters exceeds the equivalent of 50 million euros, determined at the weighted average official exchange rate of the National Bank of Ukraine for the same period, or the total amount of taxes, fees, charges paid to the State Budget of Ukraine, the control of which is entrusted to the supervisory authorities, except for customs payments, for the same period exceeds the equivalent of 1.5 million euros, determined at the weighted average official rate of the National Bank of Ukraine the period itself (paragraph 14.1.24 of the Tax Code of Ukraine).

 

The essence of the amendments to the "Procedure for submitting documents of a large taxpayer in electronic form" from August 27, 2021 is to determine the requirements for the procedure for sending a large taxpayer electronic documents by telecommunications after the start of the tax audit.

The taxpayer is obliged to provide officials (officials) of the supervisory authorities in full all documents belonging to or related to the subject of the audit. Such an obligation arises for the taxpayer after the start of the audit (paragraph 1 of paragraph 85.2 of Article 85 of the TCU, paragraph 3.1 of Order 1393).

 

In this case, the large taxpayer at the request of the supervisory authority is also obliged to provide officials (officials) of the supervisory authorities by electronic means in electronic form copies of such documents created by him in electronic form for accounting of income, expenses and other indicators. related to the definition of objects of taxation (tax liabilities), primary documents, accounting records, financial statements, other documents related to the calculation and payment of taxes and fees, not later than two working days following the date of receipt of the request ( paragraph 2, item 85.2 of Article 85 of the TCU).

 

To conduct an electronic audit, the taxpayer ensures the submission to the supervisory authority by electronic means in electronic form in compliance with the laws of Ukraine "On electronic documents and electronic document management" and "On electronic trust services" documents that are related to this Tax Code with the calculation and payment of taxes and fees. The general format and procedure for submitting such information shall be established by the central executive body that ensures the formation and implementation of public financial policy (paragraph 4, item 85.2, Article 85 of the TCU).

Actually, Order № 561 of September 15, 2020, which entered into force on August 27, 2021, the central executive body that ensures the formation and implementation of public financial policy (Ministry of Finance) and established the general format and procedure for providing information under paragraph 85.2. Tax Code.


To obtain such information, the tax authority must send a request in any form and information on possible ways of submitting information, e-mail address and contact numbers of responsible persons (paragraph 2.4. Of Order 1393).

 

Therefore, from 27.08.2021 a large taxpayer is obliged to provide the supervisory authority in full:

1) all documents belonging to or related to the subject of inspection, copies of such documents created by him in electronic form for accounting of income, expenses and other indicators related to the definition of objects of taxation (tax liabilities), primary documents, accounting registers, financial statements, other documents related to the calculation and payment of taxes and fees, not later than two working days following the day of receipt of the request). If the taxpayer uses electronic document management, he may provide copies (originals) of contracts and primary documents signed by the CEP, and at the request of the supervisory authority to make paper copies.

2) Electronic documents (information) in XML format in the form of a standard audit file (SAF-T UA), which is an electronic file of standardized structure, containing exported from the original accounting system data on the availability and condition of assets, equity and liabilities , as well as information on changes in the financial and economic condition of the entity for a certain period.

Date of publication: 30.08.2021

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