CMU RESOLUTION No. 1165 of December 11, 2019: WHAT CHANGED FOR BUSINESS?
On February 1, 2020, the Cabinet of Ministers of Ukraine entered into force in the new procedure for stopping the registration of tax invoices in the Unified Register. If we compare the new order with the earlier effective Resolution No. 117 of February 21, 2018, cardinal changes cannot be detected. However, there are a number of innovations and exceptions that every business owner needs to know.
The resolution approved the following documents:
- complaint procedure in connection with a decision to refuse to register NN / RK (tax invoice and adjustment calculations);
- procedure for termination of registration of NN;
- tax payer risk criteria.
From now on, the criteria that are the basis for the suspension of the registration of the invoice, approved by the Cabinet of Ministers, and not tax.
Important! In connection with the new rules, those calculations of adjustments that were issued for a tax evader are also subject to verification. According to a previous resolution, the only exception was negative adjustment calculations.
From now on, not all invoices are tested for compliance with the conditions of unconditional registration. RK checks that are entered to reduce the amount of compensation for the value of goods, as well as those that are drawn up for a tax evader, do not pass such an audit.
The rules for unconditional registration remained the same, but another very useful condition was added to them. It consists in the fact that the invoice reflects a transaction with goods that have a certain UKTVED code, which is indicated in the tax payer data table. That is, now this table is a sufficient basis for the unconditional registration procedure.
Most of the risk criteria for tax evasion have not changed. The new decree excludes the criterion of a conviction for an entrepreneur in accordance with article 205 of the Criminal Code of Ukraine. In addition, now the fact of registration for a period of up to 3 months is not a sufficient prerequisite for classifying an entrepreneur as a part of risk.
Along with this, the risk criterion based on information about circumstances that indicate the risks of performing the operations specified in the NN / RK (criterion No. 8), remained vague and not completely understood. But it is on its basis that a rather large number of tax invoices is blocked.
The resolution also contains information on the procedure for exclusion of the taxpayer from the risk category. Here is a list of documents that are able to confirm non-membership in this category. The list of documents includes:
- contracts and their annexes;
- acts of the governing body of the VAT payer;
- power of attorney;
- primary documentation for the acquisition and delivery of goods, their storage and transportation;
- bank statements from personal accounts.
In order to prepare the necessary documentation for exclusion from the category of risky tax payers, one should carefully study the 3rd and 4th sections of the methodological recommendations of the SFS.
Attention! If after submitting the necessary documents the tax does not make a decision within 7 days, the VAT payer will automatically be excluded from the risk category.
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Author: Anatoly Perepelchenko