In accordance with Clause 2 of the Procedure for stopping the registration of a tax invoice/calculation of adjustment in the Unified Register of Tax Invoices, approved by the Resolution of the Cabinet of Ministers of Ukraine dated December 11, 2019 No. 1165 “On Approval of Procedures for Stopping the Registration of a Tax Invoice/Calculation of Adjustment in the Unified Register of Tax Invoices” (hereinafter referred to as the Procedure) table of data of the taxpayer – summary information submitted by the taxpayer to the supervisory body regarding the codes of the types of economic activity of the taxpayer according to the Classifier of types of economic activity, codes of goods according to the Ukrainian Tax Code and/or codes of services according to the State Classifier of Products and services supplied and/or purchased (received) by the taxpayer are imported into the customs territory of Ukraine.
According to Clause 13 of the Procedure, the table of data of the taxpayer (hereinafter – the Table) states:
types of economic activity in accordance with KVED DC 009:2010;
codes of goods according to UKTZED supplied and/or purchased (received) by the taxpayer, imported into the customs territory of Ukraine;
service codes according to the State Classifier of Products and Services DK 016:2010 (hereinafter referred to as DCPP), which are supplied and/or purchased (received) by the taxpayer, are imported into the customs territory of Ukraine.
It is not allowed to simultaneously fill in the columns regarding the purchase (receipt) and supply/provision of goods/services in one line of the Table.
Service codes according to the DCP in the Table must contain from 5 (for example: 02.40) to 14 characters.
After submitting the Table, in the future when preparing tax invoices/calculations of adjustments, the codes of goods according to the UCT of the ZED or the codes of services according to the DCP must be indicated at the level of those signs (numbers) that are indicated in the submitted Table. If the codes are indicated in the Table at the level of 4 first digits, and in the tax invoice/adjustment calculation – at the level of 12 digits, then the registration of such tax invoice/adjustment calculation can be stopped (for example, the code “33.12” and the code “33.12.24- 00.00” are not identical and are understood as different codes).
Receipt of advance payment for goods, the delivery of which has not yet taken place, does not deprive the taxpayer of the right to provide information in the Table regarding the goods for which it was received.
According to Clause 14 of the Procedure, the Table is submitted with an explanation indicating the type of activity, with reference to the taxpayer’s tax and other reporting.
The taxpayer has the right to submit the Table without the fact of stopping the registration of the tax invoice/calculation of adjustment in the Unified Register of Tax Invoices.
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