Newsletter № 3/2022 contains information about certain peculiarities of tax reporting, payment of the corporate income tax and VAT liabilities, formation of tax credit in connection with changes introduced by the Law of Ukraine № 2260-IX as of 12.05.2022 "On amendments to the Tax Code of Ukraine and other laws of Ukraine on the tax administration peculiarities of taxes, levies and single contribution during the martial law, state of emergency".
Newsletter also contains the following information:
- peculiarities of formation and preservation of right to the tax credit;
- deadline for registration of tax invoices in the Unified Register of Tax Invoices for operations carried out during February – May 2022 by payers, who are not able to perform such obligation;
- deadline for registration of tax invoices / adjustment calculations in the Unified Register of Tax Invoices for operations carried out during February – May 2022 by single tax payers at 2% rate;
- peculiarities of adjustment calculations for reporting periods February – May;
- peculiarities of the VAT payment terms to the budget for reporting (tax) periods February – May 2022;
- exemption peculiarities from liability for late submission of corporate income tax declaration for 2021 and the first quarter of 2022;
- deadlines for the taxpayer to submit financial reporting for 2021, which are subject to publication with the audit report, given the inability to submit such reporting in a timely manner due to imposition of the martial law in Ukraine.
Read the Newsletter letter here.