In particular, a single reporting period for VAT reporting has been introduced, which is equal to a calendar month ( including for single tax payers ).
New fines were introduced for late registration of tax invoices (hereinafter – PN), which do not specify the amount of VAT (made on transactions exempt from VAT, taxed at a rate of 0%, drawn up in accordance with paragraphs 198.5, 199, 201.4 of the Tax Code of Ukraine (hereinafter – TCU)), in the Unified Register of Tax Invoices.
Source: gov.ua
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