The Main Department of the State Tax Service in Kyiv draws attention to the fact that the registration limit of a VAT payer is increased only by the amount of replenishment coming from his own current account.
Funds received from other VAT payer’s accounts or through other means of payment (terminals, IBOX, etc.) do not increase the payer’s registration limit.
In accordance with paragraph 4 of the Procedure for electronic administration of value added tax, approved by the Cabinet of Ministers of Ukraine dated October 16, 2014 №569 account in the system of electronic administration of VAT (hereinafter – VAT SER) is an account opened by a VAT payer in the Treasury the funds are transferred in the amount necessary to achieve the amount of VAT for which the taxpayer has the right to register tax invoices and / or adjustment calculations in the Unified Register of Tax Invoices, as well as in the amount required to pay agreed tax liabilities.
When filling in the recipient’s details in payment orders in case of transfer of funds from own current account to electronic account in VAT SER:
– in the field “Recipient” the name of the VAT payer is indicated;
– in the field “Code” it is necessary to indicate the tax number of the VAT payer, according to which the accounting is conducted in the controlling bodies;
– in the field “Beneficiary’s bank” the “Treasury of Ukraine” is indicated;
– in the field “« account “it is necessary to indicate the account number indicated in the e-mail or received at the Payer Service Center at the main place of registration.
According to the Resolution of the Board of the National Bank of Ukraine of January 21, 2004 № 22 the requisites “Payment purpose” of the payment order is filled in by the payer so as to provide complete information about the payment and documents on the basis of which funds are transferred to the recipient. The completeness of the information is determined by the payer taking into account the requirements of the legislation of Ukraine.
In addition, please note that the registration amount (limit) for which the taxpayer has the right to register tax invoices and / or adjustment calculations in the Unified Register of Tax Invoices (hereinafter – the registration amount) is calculated by the formula specified in paragraph 200 1 .3 of Article 200 1 of the Tax Code of Ukraine.
In the case of transferring funds from your own current account to an electronic account in the VAT SER in the field № 4 is printed explanatory information about the purpose of payment in any form. For example: “transferred from own current account to electronic account”.
The current legislation does not provide for an increase in the registration amount by replenishing the account in the system of electronic tax administration from other sources.
Source: gov.ua
