CHANGES IN THE REGISTRATION OF TAX INVOICES

Thus, on October 12 of this year, the Cabinet of Ministers of Ukraine approved a resolution on amendments to the Procedure for stopping the registration of a tax invoice/calculation of adjustment in the Unified Register of Tax Invoices, approved by Resolution № 1165 of the Cabinet of Ministers of Ukraine dated December 11, 2019.

The Cabinet of Ministers of Ukraine Resolution № 1154 of October 12, 2022, in particular, made changes to the risk criteria, which excluded the rule of predominance in the balance of more than 50% of groups of goods (products) determined by the DPS and approved by the relevant order. Therefore, taking into account such changes, automated monitoring and verification of not only risk balances, but of all goods in the payer's conditional warehouse takes place.

Now the first criterion (item 1 of Appendix № 3 to the Procedure for stopping the registration of a tax invoice/calculation of adjustment in the Unified Register of Tax Invoices, approved by the Resolution of the Cabinet of Ministers of Ukraine dated 11.12.2019 № 1165. State Tax Service of Ukraine checks virtual balances of goods and, in the event of an excess of sold goods over balances in 1.5 times, has the right to block the registration of the PN.

That is, currently the tax office will check not only the balances of risk groups of goods, but also all others.

Also excluded is the possibility of unconditional registration of adjustment calculations made by the supplier of goods/services to the tax invoice made out to the recipient - the taxpayer, in which a reduction of the amount of compensation for the value of at least one of the goods/services to their supplier is provided. In addition, there is a requirement to stop the registration of the tax invoice/calculation of the adjustment of the taxpayer who submitted for the registration of the PN and RK in the ЕРПН, if such a taxpayer meets at least one criterion of the taxpayer's riskiness.

In order to avoid the suspension of the registration of tax invoices/adjustment calculations in the Unified register of tax invoices, taxpayers must submit to the regional level commission a table of the taxpayer's data in the prescribed form along with an explanation with reference to the taxpayer's tax and other reporting.

Also, the resolution of the Cabinet of Ministers of Ukraine establishes the duty of commissions of control bodies to make decisions on disregarding the data table of the taxpayer in the event of:

• compliance of the taxpayer with risk criteria;
• or the receipt of tax information to the State Tax Service of Ukraine regarding the inconsistency of the information specified in the taxpayer's data table, the types of economic activity in accordance with the KVED, the codes of goods in accordance with the UCTZED and/or the codes of services in accordance with the DCP, supplied and/or received by the taxpayer, are imported into the customs the territory of Ukraine.

For the correct preparation of taxpayer data tables, contact the specialists of the legal company "Prikhodko&Partners" for help.