Will the indicator of surpluses be formed in the VAT SER? and, accordingly, to reduce the registration limit in the VAT SER when submitting VAT tax returns, which reflect the tax liabilities formed on the basis of the primary documents available to the payer, and not confirmed by tax invoices and adjustment calculations registered in ERPN?
So. When submitting VAT tax returns, which reflect tax liabilities formed on the basis of the taxpayer’s primary (settlement) documents, and not confirmed by registered in the Unified Register of Tax Invoices (hereinafter – ERPN) tax invoices and adjustment calculations of the taxpayer will be to be formed in the VAT SER indicator of exceedances. 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 of approx. 1.9 st. 200 note 1 of the Tax Code of Ukraine of December 2, 2010 № 2755-VI as amended (hereinafter – 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 p 200 note 1. 3 article 200 note 1 TCU), in particular, subject to payment of accrued tax liabilities under the tax return for February 2022 and other reporting periods during martial law, due to the “second registration limit” , calculated in accordance with paragraph 200 of note 1.9 of Art. 200 note 1 TCU.
Source: gov.ua
