Penalty for Late Registration in ERTN PN with 0% VAT Rate: Key Points and Consequences

• A penalty of 2% of the supply volume (excluding VAT), up to a maximum of 1020 UAH, is applied to VAT payers for late registration in the ERTN PN with a 0% VAT rate.
• The registration deadlines for tax invoices/correction calculations in the ERTN are specified in the Tax Code.
• Failure to meet the registration deadlines may result in a penalty of 2% of the supply volume (excluding VAT), up to a maximum of 1020 UAH.
• Different registration deadlines apply based on the date of issuance of the tax invoice/correction calculation.
• A new law has been enacted regarding the restriction of gambling businesses under the simplified taxation system.
• During the state of war and six months after its termination, penalties for late registration in the ERTN PN are determined according to the Tax Code.

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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