Information and reference department, published March 31, 2022 at 10:05
According to the information posted on the official web portal of the State Tax Service of Ukraine ( https://tax.gov.ua/media-tsentr/novini/576303.html ) in connection with the imposition of martial law throughout Ukraine, taxpayers declare tax liabilities and tax credit for the reporting period February 2022 in the VAT tax reporting for the following reporting period, taking into account the following features:
– tax liabilities and tax credit, which as of February 24 are confirmed by tax invoices registered in the Unified Register of Tax Invoices and calculations of adjustments to them are reflected in the relevant sections of tax reporting in the general order;
– tax liabilities and tax credit, which as of February 24 and until the end of martial law throughout Ukraine are not confirmed by registered in ERPN tax invoices and calculations of adjustments to them, are reflected in VAT tax returns on the basis of available to the payer primary ( settlement) documents (RRO documents, acts of acceptance – transfer, acts of work performed / services provided, etc.), drawn up (received) by the taxpayer for transactions of supply and purchase of goods / services in accordance with the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” .
After the end of martial law, taxpayers are obliged to ensure registration in the ERPN of all tax invoices and adjustment calculations, the registration of which is postponed during martial law, and all tax liabilities and tax credits declared by taxpayers during such martial law on the basis of available at the payer of primary (settlement) documents, are subject to obligatory specification (adjustment) taking into account the data of tax invoices and calculations of adjustment registered in ERPN.
Source: gov.ua
