The Main Department of the State Tax Service in Kyiv informs that VAT rates are not allowed to be reflected in the fiscal cash receipt only for goods (services) that are not subject to VAT.
In accordance with paragraph 2 of chap. II Regulations on the form and content of settlement documents / electronic settlement documents, approved by the order of the Ministry of Finance of Ukraine dated January 21, 2016 № 13 with changes and additions (hereinafter – Regulation № 13) fiscal cash receipt for goods (services) must contain mandatory details , in particular, on the name of the goods (services), value, lettering of the value added tax rate (hereinafter – VAT) (line 10), and a separate line of lettering of the VAT rate, the amount of VAT rate in percent, the total amount of VAT check goods (services), at the beginning of the line are printed capital letters “VAT” (line 21).
This requirement is mandatory for businesses that are registered as VAT payers.
Also, lines 21 and 22 of the fiscal cashier’s check are repeated according to the number of tax groups at different rates of VAT and excise tax. It is allowed not to print lines by tax groups if the amount of VAT or excise tax is zero (paragraph 7 of section II of Regulation № 13).
However, in accordance with paragraphs. 9.5 item 9 subdivision. 8 chap. XX of the Tax Code of Ukraine (hereinafter – TCU), payers of the single tax of the third group, who use the features of taxation, established by paragraph 9 of subsection. 8 chap. XX TCU, are exempt from the obligation to charge and pay VAT on transactions for the supply of goods, works and services, the place of supply of which is located in the customs territory of Ukraine, and the import of goods into the customs territory of Ukraine, as well as VAT tax reporting, and their registration as a VAT payer is suspended.
Exemption from taxation established by item 9 of subdivision. 8 chap. XX TCU, does not apply to operations on importation into the customs territory of Ukraine under the customs regime of import and supply in the customs territory of Ukraine of goods originating in the country recognized by the occupying power in accordance with law and / or recognized by the aggressor state legislation, or imported from the territory of the occupying state (aggressor) and / or from the occupied territory of Ukraine, defined as such in accordance with the law.
Under the suspension of registration by a VAT payer for the purposes of paragraph 9 of subdivision. 8 chap. XX TCU it is understood that for single tax payers of the third group who use the features of taxation, established by paragraph 9 of subsection. 8 chap. XX TCU, the rights and obligations established by chap. V and subdivision. 2 chap. XX TCU (including the formation of a tax credit) for the period of use of the peculiarities of taxation, established by paragraph 9 of subsection. 8 chap. XX TCU.
Transactions carried out by a single taxpayer of the third group, which uses the features of taxation, set out in paragraph 9 of subsection. 8 chap. XX TCU, are considered not to be subject to VAT.
Source: gov.ua
