Due to the efforts of the European Business Association (hereinafter – the Association) the Law of Ukraine “On Amendments to the Tax Code of Ukraine regarding accounting and registration of taxpayers and improvement of certain provisions” No657-VIIdated 24 October 2013 (hereinafter – the Law No657-VII) has amended paragraph 201.10. of article 201 of the Tax Code of Ukraine (hereinafter – TCU) concerning the right of a taxpayer to submit claims against the supplier within 60 (sixty) calendar days after the deadline for the submission of tax declaration for the reporting (tax) period.
Background:In August 2013 the Association applied to the Ministry of Revenue and Duties of Ukraine regarding the rights of taxpayers for the tax credit of the Value Added Tax (hereinafter – VAT) under tax invoices in case when such taxpayers had filed complaints against suppliers in a reporting period other than during the discharge of tax invoices. Submission of the claim against such a counterparty is the legal ground for the inclusion of the VAT sums into the tax credit. According to the opinion of the Association’s experts, the taxpayer has a right, after receiving the tax invoice composed with violation of the order of its filling and/or order of its registration in the Unified Registry of Tax Invoices from the supplier (seller), to include the VAT sums paid to such a supplier into the tax credit with a condition to submit the claim against such a seller along with a tax declaration for that reporting period, in which the VAT sums will be included into the tax credit by the taxpayer, in other words, within 365 days from the date of the issuing of tax invoice.
We are pleased to announce that the Law No657-VII amended paragraph 201.10. of article 210 of the TCU and since 1 January 2014, in cases when the supplier of goods/services refuses to submit a tax invoice or violates the order of its filling and/or order of its registration in the Unified Registry of Tax Invoices, the buyer reserves the right to add the claim against such supplier to the tax declaration within 60 (sixty) calendar days after the deadline for the submission of the tax declaration for the reporting (tax) period, in which the tax invoice hasn’t been submitted or the orders of its filling and/or its registration in the Unified Registry of Tax Invoices have been violated.
The Association would like to express its gratitude to all member-companies for their active participation and persistence in solving this problem. We will continue to work on resolving problematic issues with the aim to protect the legitimate interests of member-companies of the Association.