The State Tax Service of Ukraine in connection with the adoption of the Verkhovna Rada of Ukraine 03.03.2022 Law of Ukraine№ 2118 – IX “On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on the peculiarities of taxation and reporting during martial law” for the period before the termination or abolition of martial law in Ukraine taxpayers are released from liability for compliance with the terms of payment of taxes and fees, reporting, registration in the relevant registers of tax invoices (p.69.1 subsection 10 of section XX “Transitional Provisions” of the Tax Code of Ukraine) – TCU)).
Given that currently under martial law electronic services of the State Tax Service work with certain restrictions and value added taxpayers do not have the opportunity to register in the Unified Register of Tax Invoices (hereinafter – ERPN) tax invoices and calculations of adjustments to them, in tax reporting value added tax:
– for the reporting period February 2022 – tax liabilities and tax credit are formed on the basis of tax invoices registered in ERPN (which were registered in ERPN before 24.02.2022) and available to the payer of primary accounting documents drawn up in accordance with the Law of Ukraine “On Accounting accounting and financial reporting in Ukraine “(for transactions not confirmed by tax invoices registered in ERPN and calculations of adjustments to them) (hereinafter – the primary (settlement) document);
– for the following reporting periods during martial law – tax liabilities and tax credit should be formed on the basis of available to the payer primary (settlement) documents.
Regarding the reflection in VAT tax returns of the amounts of tax liabilities and tax credit on the basis of tax invoices and primary documents not registered in the ERPN
If possible, taxpayers can display in Table 1.1 of Annex 1 to the VAT tax return information on the amount of VAT included in the tax liabilities for the reporting (tax) period, not registered in the ERPN tax invoices / adjustment calculations and primary (settlement) documents date of filing a VAT tax return.
The data are shown in table 1.1. (for tax invoices / adjustment calculations not registered in the ERP) will facilitate further registration in the ERP of tax invoices and adjustment calculations due to the indicator ∑ Exceedances (“second registration limit”, calculated in accordance with paragraph 200 1 .9 of Article 200 1 TCU).
Amounts of VAT tax credit formed on the basis of data of primary (settlement) documents received from suppliers of goods / services should be reflected by VAT payers in Table 2.1. information on value added tax transactions subject to the basic rate and rates of 7% and 14%, Annex 1 to the VAT tax return, and at the same time the buyer, if possible, includes in the application for admission of goods / services by the seller errors in specifying the mandatory details of the tax invoice and / or violation by the seller of the deadlines for registration in the ERPN tax invoice and / or calculation of adjustments to Annex 7 to the VAT return (submission of such a statement has no consequences).
When submitting VAT tax returns, which reflect the tax liabilities formed on the basis of the primary (settlement) documents available to the taxpayer, and on tax invoices not registered in the ERPN and adjustment calculations, the taxpayer will form in the VAT SER indicator ∑ Exceeds and , accordingly, to reduce the registration limit in the VAT SER.
After the end of martial law, payers are obliged to ensure the registration in the ERPN of all tax invoices and adjustment calculations , the registration of which is postponed for the duration of martial law.
Subject to the provisions of paragraph 200 1 .9. Art. 200 1 TCU taxpayers will be able to register tax invoices / adjustment calculations in ERPN (even with a negative value of the registration limit determined in accordance with paragraph 200 1 .3 Article 200 1 TCU), in particular, subject to payment of accrued tax liabilities on the tax return for February 2022 and other reporting periods during martial law , at the expense of the “second registration limit”, calculated in accordance with paragraph 200 1 .9 of Article 200 1 TCU.
All tax liabilities and tax credit declared by taxpayers during such martial law on the basis of the payer’s primary (settlement) documents are subject to mandatory clarification (adjustment) taking into account the data of tax invoices and adjustment calculations registered in ERPN .
Regarding calculations with the VAT budget
Payment to the budget of agreed tax liabilities for value added tax, declared by the taxpayer in the submitted VAT tax returns, is made by the taxpayer by replenishing the electronic invoice in the VAT SER .
In the future, within the time limits set by the TCU, the State Tax Service on the basis of tax returns submitted by taxpayers (clarifying calculations) will be formed appropriate registers for the transfer of tax amounts to the budget. Such registers will be sent to the central executive body, which implements the state policy in the field of treasury servicing of budget funds (State Treasury) in due time, for the transfer of such amounts to the budget.
Accordingly, the funds that taxpayers credited to the electronic account in the VAT SER, will be taken into account when calculating the size of the registration limit , calculated in accordance with paragraph 200 1 .3 of Article 200 1 TCU.
Glory to Ukraine!
Source: gov.ua
