The main administration of the DPS in Kyiv informs that calculations with the budget in the electronic VAT administration system are made from accounts opened for taxpayers in the electronic administration system, except for the case provided for in the second paragraph of Clause 87.1 of Article 87 of the Tax Code of Ukraine
(Article 200 1.2 of Article 200 1 of the PKU).
The mechanism for making calculations with the budget using electronic invoices is determined by the Procedure for electronic administration of value added tax, approved by Resolution No. 569 of the Cabinet of Ministers of Ukraine dated October 16, 2014.
In particular, Clause 20 of Order No. 569 stipulates that in the event that a taxpayer submits clarifying calculations to VAT tax returns for previous reporting (tax) periods, which provide for an increase in tax liabilities from the tax subject to transfer to the budget, in order to transfer such liabilities The tax payer’s register to the budget of the DPS shall be sent to the State Treasury Service no later than the next working day after the submission of such clarifying calculations, in which, in particular, the tax amounts to be transferred to the budget are indicated.
On the basis of such a register, the Treasury transfers tax amounts to the budget.
Clause 25 of Order No. 569 stipulates that the payment of tax liabilities determined by the controlling body in accordance with paragraphs 54.3.1, 54.3.2, 54.3.5, 54.3.6 clause 54.3 of Art. 54 of the PKU, and the payment of fines and penalties stipulated by the PKU shall be made by the taxpayer from the current account to the relevant budget.
Therefore, in the case of submitting additional calculations to the VAT tax return, which provide for an increase in the tax liability from the tax, taxpayers must pay the required amount, which is to be transferred to the budget, to an electronic account.
At the same time, the amount of fines and penalties in the case of submitting a clarifying calculation to the VAT tax return, tax liabilities determined by the controlling body in accordance with paragraphs 54.3.1, 54.3.2, 54.3.5, 54.3.6 clause 54.3 of
Art. 54 of the Code of Civil Procedure, as well as fines and interest charged by the controlling body are paid to the budget from the current account.
Source: gov.ua
