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Tax

10/ 07/ 2013
  Due to the significant efforts of the European Business Association on 2 July 2013 by the Letter of the Ministry of Revenues and Dues of Ukraine Some Issues of Filling of Mandatory Requisites of Tax Invoice No 9684/7/99-99-19-04-01-17 the introduction of a new obligatory requisite for tax invoices was postponed. Background: on 12 August 2012 the Law of Ukraine “On Amendments to the Tax Code of Ukraine on the State Tax Service and in connection with the Administrative Reform of Ukraine” No 5083-VI dated 5 July 2012 (hereinafter - the Law of Ukraine No 5083-VI) that supplemented the Article 201 of the Tax Code of Ukraine (hereinafter – the TCU) with the new subpart “ї” came into force. Given that the Law of Ukraine No 5083-VI did not provide a transitional period or special provisions regarding the moment of the beginning of the mandatory requisites’ specification, and keeping the accounting program into compliance with the new requirements would take time; and through the efforts of the European Business Association (hereinafter – the Association) the Law of Ukraine “On Amendments to the Tax Code of Ukraine on the Revision of Certain Taxes and Fees” No 5503-VI dated 20 November 2012 temporarily, until 1 July 2013, the subpart “ї” part 201.1 Article 201 of the TCU was postponed. However, with the approaching of the date of renewal of the foregoing subpart the Association has repeatedly appealed to the Ministry of Revenues and Dues of Ukraine and to the Committee of the Verkhovna Rada of Ukraine on Taxation and Customs Policy to provide as soon as possible an official explanation on issues that concern the business community. The next step was the application to State authorities with regard to cancel the subpart “ї” part 201.1 Article 201 of the TCU. In this regard, the Ministry of Revenues and Dues of Ukraine has developed the Draft Law of Ukraine On Amendments to the Tax Code of Ukraine concerning Improvement of Taxation by VAT that provides the above mentioned withdrawal. In its turn, on the website of the Verkhovna Rada of Ukraine the Draft Law No 2707 dated 3 April 2013 On Amendments to the Tax Code of Ukraine (regarding the Simplification of Extraction and Registration of Tax Invoices) that provides similar changes was published. We are pleased to announce that the Ministry of Revenues and Dues of Ukraine published on its official website the Letter No 9684/7/99-99-19-04-01-17 dated 27 June 2013, which delayed the specification of these requisites till the moment amendments to the form of the tax invoice on its completion with the appropriate column to reflect the latter enter into force. We want to thank all member companies of our committees for their active participation and persistence and the Ministry of Revenues and Dues of Ukraine for the assistance in solving this problem and the Association will continue to work for resolution of problematic issues to protect the legitimate interests of its members.



Due to the significant efforts of the European Business Association on 2 July 2013 by the Letter of the Ministry of Revenues and Dues of Ukraine “Some Issues of Filling of Mandatory Requisites of Tax Invoice” No 9684/7/99-99-19-04-01-17 the introduction of a new obligatory requisite for tax invoices was postponed.


Background: on 12 August 2012 the Law of Ukraine “On Amendments to the Tax Code of Ukraine on the State Tax Service and in connection with the Administrative Reform of Ukraine” No 5083-VI dated 5 July 2012 (hereinafter – the Law of Ukraine No 5083-VI) that supplemented the Article 201 of the Tax Code of Ukraine (hereinafter – the TCU) with the new subpart “ї” came into force.


Given that the Law of Ukraine No 5083-VI did not provide a transitional period or special provisions regarding the moment of the beginning of the mandatory requisites’ specification, and keeping the accounting program into compliance with the new requirements would take time; and through the efforts of the European Business Association (hereinafter – the Association) the Law of Ukraine “On Amendments to the Tax Code of Ukraine on the Revision of Certain Taxes and Fees” No 5503-VI dated 20 November 2012 temporarily, until 1 July 2013, the subpart “ї” part 201.1 Article 201 of the TCU was postponed.


However, with the approaching of the date of renewal of the foregoing subpart the Association has repeatedly appealed to the Ministry of Revenues and Dues of Ukraine and to the Committee of the Verkhovna Rada of Ukraine on Taxation and Customs Policy to provide as soon as possible an official explanation on issues that concern the business community. The next step was the application to State authorities with regard to cancel the subpart “ї” part 201.1 Article 201 of the TCU. In this regard, the Ministry of Revenues and Dues of Ukraine has developed the Draft Law of Ukraine “On Amendments to the Tax Code of Ukraine concerning Improvement of Taxation by VAT” that provides the above mentioned withdrawal. In its turn, on the website of the Verkhovna Rada of Ukraine the Draft Law No 2707 dated 3 April 2013 “On Amendments to the Tax Code of Ukraine (regarding the Simplification of Extraction and Registration of Tax Invoices)” that provides similar changes was published.


We are pleased to announce that the Ministry of Revenues and Dues of Ukraine published on its official website the Letter No 9684/7/99-99-19-04-01-17 dated 27 June 2013, which delayed the specification of these requisites till the moment amendments to the form of the tax invoice on its completion with the appropriate column to reflect the latter enter into force.


We want to thank all member companies of our committees for their active participation and persistence and the Ministry of Revenues and Dues of Ukraine for the assistance in solving this problem and the Association will continue to work for resolution of problematic issues to protect the legitimate interests of its members.

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