- 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.
