VAT Registration Amount Adjustment for Late-Registered Invoices in Ukraine: Tax Authority Details

• If a taxpayer does not register tax invoices in the Unified Register but declares VAT liabilities in reports, the registration amount decreases by the VAT amount of unregistered invoices after submitting the declaration for the relevant period.
• The State Tax Service in Chernivtsi region explains that according to the Tax Code of Ukraine, the SExcess indicator is part of the formula for calculating the tax amount a taxpayer can register in the Unified Register.
• SExcess is the total excess of tax liabilities declared by the taxpayer over the tax amount in registered invoices and adjustments.
• The State Tax Service automatically calculates SExcess after receiving reports, and if positive, it reduces the taxpayer’s registration amount.
• If tax invoices are not registered on time, the registration amount decreases by the VAT amount in unregistered invoices after submitting the VAT report.
• After registering such invoices, the SExcess indicator and calculation amount are automatically recalculated.
• The tax invoice form is approved by the Ministry of Finance order and available on the website.

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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