The procedure for determining the period of formation of tax liabilities from VAT when signing the primary documents of the KEP was explained by the State Fiscal Service

The State Fiscal Service of Ukraine gave a more detailed interpretation of the provisions regarding the period of recognition of expenses and income and the period of formation of tax credit, tax liabilities from value added tax when drawing up primary documents in case they are signed with a qualified electronic signature.

First of all, the SFS reported that to calculate the object of taxation, the income tax payer uses accounting and financial reporting data on income, expenses and financial results before taxation (paragraph 44.2 of article 44 of the Code).

The subject of income tax is income with a source of origin in Ukraine and beyond, which is determined by adjusting (increasing or decreasing) the financial result before taxation (profit or loss) determined in the financial statements of the enterprise in accordance with national provisions (standards) accounting or international financial reporting standards, on the differences that arise in accordance with the provisions of the Code (clause 134.1.1 clause 134.1 of article 134 of the Code).

The conclusion is as follows: the formation of income and expenses of the taxpayer is carried out on the basis of accounting.

The main legal principles of regulation, organization, and accounting are determined by the Law of Ukraine of July 16, 1999 No. 996-XIV "On Accounting and Financial Reporting in Ukraine" (hereinafter - Law No. 996).

The basis for accounting of economic transactions is primary documents in accordance with 1, 2 articles 9 of Law No. 996. Primary documents must be drawn up during the implementation of economic transactions, and if this is not possible, immediately after its completion. To control and organize data processing, consolidated accounting documents can be drawn up on the basis of primary documents.

Primary and consolidated accounting documents can be drawn up in paper or electronic form and must include the name of the document, the date and place of drawing up, the name of the enterprise on whose behalf the document was drawn up, a personal signature or other data that enable the identification of a person, among the mandatory details, which participated in the implementation of an economic transaction.

Primary documents drawn up in electronic form are used in accounting, subject to compliance with the requirements of the legislation on electronic documents and electronic document management.

The procedure for creating, accepting and displaying in accounting, as well as storage of primary documents, accounting registers, accounting and other reporting based on accounting data, by enterprises, their associations and self-financing organizations (except banks) regardless of the forms of ownership (further — enterprises), institutions and organizations, the main activities of which are financed from budget funds are established by the Regulation on documentary support of records in accounting, approved by Order No. 88 of the Ministry of Finance of Ukraine dated May 24, 1995 (hereinafter - Regulation No. 88).

According to Clauses 2.5 and 2.13 of Chapter 2 of Regulation No. 88, the document must be signed personally, and the signature may be sealed. The electronic signature is imposed in accordance with the legislation on electronic documents and electronic document flow.

Therefore, taking into account the norms of Law No. 996, the corresponding document acquires the status of a primary document certifying the fact of an economic transaction, after it is properly executed.

In accordance with subparagraphs "a" and "b" of Article 185.1 of Art. 185 of the Code, the object of VAT taxation is the operations of taxpayers for the supply of goods/services, the place of supply of which in accordance with Art. 186 of the Code is located on the customs territory of Ukraine.

According to clause 201.1 of Art. 201 of the Code, on the date of occurrence of tax liabilities, the taxpayer is obliged to draw up a tax invoice in electronic form, subject to the condition of registration in accordance with the procedure established by law, of a qualified electronic signature of a person authorized by the payer, and to register it in the Tax Register within the term established by the Code.

The procedure for filling out the tax invoice was approved by Order No. 1307 of the Ministry of Finance of Ukraine dated December 31, 2015 (hereinafter, Order No. 1307).

In accordance with paragraph 2 of Order No. 1307, the tax invoice and its annexes are drawn up in electronic form, subject to the condition of registration of the electronic signature of the person authorized by the payer in accordance with the procedure established by law.

The tax invoice is drawn up on the date of the supplier's (seller's) tax liability, except for the cases provided for by the Code and Order No. 1307 (Clause 5 of Order No. 1307).

That is, in the "Date of preparation" field of the tax invoice, the date of occurrence of tax obligations for the supply of goods/services is indicated. It is the date specified in this field that is considered the date of the tax invoice.

Taking into account the requirements of clause 44.1 of Art. 44 of the Code, the right to assign VAT amounts to the tax credit arises from the taxpayer — the buyer of goods/services on the basis of a tax invoice, drawn up in compliance with the norms of the tax legislation, registered in the State Tax Administration. The data specified in such a tax invoice (including the date of compilation) must correspond to the primary documents drawn up for the transaction.

According to the norms of the current legislation, taxpayers are obliged to independently declare their tax obligations and determine the essence and compliance of the transactions they carry out with those listed in the Code.

According to Clause 52.2 of Art. 52 of the Code, individual tax advice has an individual character and can be used exclusively by the taxpayer to whom such advice was provided.


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