1. Are the deadlines for registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices (hereinafter referred to as the Unified Register of Tax Invoices) extended for the period of martial law on the territory of Ukraine?
Taking into account the provisions of Clause 102.9 of Article 102 of Chapter 11 of Chapter II and Subclause 69.9 of Clause 69 of Clause 69 of Subsection 10 of Chapter XX of the Tax Code of Ukraine (hereinafter referred to as the Code) for the period of the legal regime of martial law, the terms specified by the Code for registration of tax invoices/adjustment calculations in the Tax Code, does not stop
2. Does the term established by the Code for the formation of a tax credit stop for the period of martial law?
Yes, it stops. Taking into account the fact that during the period of operation of the legal regime of martial law on the territory of Ukraine for taxpayers and control bodies, the passage of time limits determined by tax legislation, except, in particular, the exceptions provided for by sub-item 69.9 of clause 69 of subsection 10 of chapter XX of the Code, the passage of time periods, determined by the Code for the formation of a tax credit, is suspended for the specified period.
The term for inclusion in the tax credit of VAT amounts (according to tax invoices registered in the State Revenue Service, including those drawn up before the introduction of martial law on the territory of Ukraine), established by Clause 198.6 of Article 198 of Chapter V and Clause 80 of Subsection 2 of Chapter XX of the Code, after the termination or cancellation of martial law state of affairs is extended for the number of calendar days that fall within the period of martial law and during which the taxpayer had the right to include VAT amounts in the tax credit.
3. Is the period established by the PKU for the formation of a tax credit interrupted for the period of suspension of registration of tax invoices/adjustment calculations in the ЕРПН?
So. In case of suspension of the registration of the tax invoice/calculation of the adjustment in the ЕРPN in accordance with Clause 201.16 of Article 201 of Chapter V of the Code, the period for the formation of a tax credit, specified in Clause 198.6 of Article 198 of Chapter V and the first paragraph of Clause 80 of Subsection 2 of Chapter XX of the Code, is interrupted for the period of suspension registration of such tax invoices/calculations of adjustment in ЕРПН.
Source: gov.ua
