New Procedure for suspending registration of the tax invoices / calculation adjustments has been published

Press service of the State Tax Service of Ukraine, published 23 January 2020 at 17:26 Chapter: News

New Procedure for suspending registration of the tax invoices / calculation adjustments will become valid from the 1^st of February 2020. This is prescribed by the Resolution of the Cabinet of Ministers of Ukraine № 1165 as of 11.12.2019. Document has been published on the Government’s official website.

Particularly, the Procedure determines:

- Value-added tax risk criteria (Annex 1);

- List of indicators that determine positive tax history of the value added tax payer (Annex 2);

- Operational risk criteria (Annex 3);

- Form of the Decision on the compliance / non-compliance of the value added tax payer with the taxpayer’s risk criteria (Annex 4);

- Value Added Tax Payer’s table (Annex 5);

- Form of the Decision on accounting / non-accounting of the value-added tax payer’s table data (Annex 6);

- Form of the Decision on non-accounting of the value-added tax payer’s table data (Annex 7). 

Also, the Resolution approved the Procedure on consideration of complaint regarding the refusal decision on registration of the tax invoice / calculation adjustments. This gives taxpayers the opportunity to administratively challenge all decisions with refusal to register the tax invoice which will help to accelerate the settlement of pre-trial disputes.

Particularly, the Procedure defined forms of complaint regarding the refusal decision on registration of the tax invoice / calculation adjustments in the Unified Register of Tax Invoices (Annex 1), Application for withdrawal of complaint regarding the refusal decision on registration of the tax invoice / calculation adjustments in the Unified Register of Tax Invoices (Annex 2) and Decision on the outcome of complaint regarding the refusal decision on registration of the tax invoice / calculation adjustments in the Unified Register of Tax Invoices (Annex 3).