The main administration of the DPS in Kyiv reminds that from February 8, 2023, the Law of Ukraine dated January 12, 2023 No. 2876-ХХ “On Amendments to Chapter XX “Transitional Provisions” of the Tax Code of Ukraine regarding the restoration of the limitation of the stay of gambling businesses on the simplified the taxation system”, in accordance with which, in particular, amendments were made to subsection 2 ch. XX “Transitional Provisions” of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI.
Yes, subsection 2 ch. XX of the PKU was supplemented by clause 90, according to which temporarily, during the period of martial law in Ukraine, introduced by the Decree of the President of Ukraine “On the introduction of martial law in Ukraine” dated February 24, 2022 No. 64/2022, approved by the Law of Ukraine “On the approval of the Decree of the President of Ukraine “On the introduction of martial law in Ukraine” dated February 24, 2022 No. 2102-IX, and six months after the month in which martial law will be suspended or canceled, a fine for VAT payers’ violation of the deadline provided for in clause 89 of subsection 2 ch. XX “Transitional Provisions” of the PKU for registering a tax invoice and/or calculating an adjustment to such a tax invoice in the Unified Register of Tax Invoices, is set in the amount of:
2 percent the amount of VAT specified in such PN/RC – in case of violation of the registration period up to 15 calendar days;
5 percent the amount of VAT specified in such PN/RC – in case of violation of the registration period from 16 to 30 calendar days;
10 percent the amount of VAT specified in such PN/RC – in case of violation of the registration period from 31 to 60 calendar days;
15 percent the amount of VAT specified in such PN/RC, in case of violation of the registration period from 61 to 365 calendar days;
25 percent the amount of VAT specified in such PN/RC – in case of violation of the registration period for 366 or more calendar days.
Source: gov.ua
