Paragraphs 89 and 90 Sub-section 2 Section XX of the Tax Code of Ukraine (hereinafter – Code) stipulate that for a period of the martial law there are extended registration terms of tax invoices/adjustment calculations in the Unified register of tax invoices, which have daily deadline for compiling/registration, established by Paragraph 201.10 Article 201 of the Code, fines for their violation have been reduced.
New registration terms of tax invoices/adjustment calculations in the Unified register of tax invoices compiled starting from January 16, 2023, are as follows:
for tax invoices/adjustment calculations compiled from the 1st to 15th calendar day (inclusively) of calendar month – until the 5th calendar day (inclusively) of calendar month following the month in which they were compiled;
for tax invoices/ adjustment calculations compiled from the 16th to the last calendar day (inclusively) of calendar month – until the 18th calendar day (inclusively) of calendar month following the month in which they were compiled.
Along with this, the Code provides for compiling of consolidated tax invoices, in particular in case of supply of products/services, tax base of which, determined according to Article 188 of the Code, exceeds actual price of supply of such products/services (Clause 11 of Paragraph 201.4 Article 201 of the Code).
In case of supply of products /services, except for product supply for which tax base is set at the maximum retail prices, tax base of which, determined according to Articles 188 and 189 of the Code, exceeds actual price of supply of such products /services (in particular, if tax base is determined based on the purchase price of products/services, usual price of independently produced products/services or the balance (residual) cost of non-current assets and exceeds amount of supply of such products /services, fixed assets, determined basing on their contractual cost, i.e. the purchase price/usual price/book (residual) value exceeds actual price (contractual value) of supply), the supplier (seller) compiles two tax invoices: one for amount calculated basing on actual supply price, second – for amount calculated basing on excess of the purchase price/regular price/book (residual) cost over the actual price, or may compile not later than the last day of month in which such supplies are made, the consolidated tax invoice, taking into account tax amounts calculated basing on excess of tax base over the actual price, determined separately for each supply of products/services (Clause 1 of Paragraph 15 of Procedure for filling out tax invoice, approved by Order of the Ministry of Finance of Ukraine № 1307 as of 31.12.2015 (with changes)).
That is, peculiarities of compiling/registration of consolidated tax invoices are different from tax invoices compiled for each supply of products/services, in connection with which norms defined by Paragraphs 89 and 90 Sub-section 2 Section XX of the Code do not cover such category as consolidated tax invoices.
Therefore, for untimely registration of the consolidated tax invoice/adjustment calculation in the Unified register of tax invoices, if it was compiled after 16.01.2023, fines are applied in amounts established by Paragraph 1201.1 Article 1201 of the Code.
In particular, violation by the VAT payers of deadline provided by Article 201 of the Code for registration of the consolidated tax invoice (according to Paragraph 198.5 Article 198, Paragraph 199.1 Article 199, Paragraph 201.4 Article 201 of the Code) entails imposition to the VAT payer fine of 2 percent of the supply volume (without the value added tax) but no more than 1020 UAH.