TAXPAYER DATA TABLE. LEGAL ASPECT

 Taxation issues have been and remain one of the most pressing for taxpayers. Among other things, there are many questions around the Data Table that taxpayers need to fill out in order to prevent tax invoices from being blocked.

 To begin with, it should be noted that the Data Table is a document that aims to reduce or prevent the blocking of tax invoices for the value added taxpayer.

 The presentation of such a table is aimed at eliminating inaccuracies between goods or services when creating tax invoices.

 Regarding the legal aspect of the submission of such a Table, the moment when it should be submitted is not regulated by any NPA, ie the law does not specify when exactly such a Table should be submitted.

 Although some explanations of the State Tax Service state that such a table must be submitted before the blocking of tax invoices or together with the documents for their unblocking.

 The data table must also be submitted if the taxpayer carries out a new type of activity.

 ⟪ Table form ⟫

 The data table is submitted to the State Tax Service according to the established form. Such a form is contained in Annex №3 to Procedure №117 regarding the suspension of a tax invoice.

 In the same order, it is determined that the Table should be submitted exclusively in electronic form. It can be sent through the electronic office of the taxpayer.

⟪ Filling procedure ⟫

 The procedure for filling in the data table as well as the moment when it should be submitted is not defined by law. When filling it out, you should follow the Instruction, which is posted on the official website of the State Tax Service from 21.07.2017.

The table should indicate:

• The type of activity engaged in by the taxpayer in accordance with the NACE
• Product codes according to UKTZED
• Service codes in accordance with the State Classification of Products and Services Imported into the Customs Territory of Ukraine.

 The table must be submitted together with explanations with reference to the taxpayer's tax reporting. If the Table is submitted without explanation, the State Tax Service emphasizes that it may not be accepted for consideration.

 The decision on consideration or non-consideration of the Data Table is made by the commission of regional level. The term for consideration of the table is 5 working days from the date of its receipt. If the Data Table is not taken into account, the commission must report the reasons for its non-consideration. Whatever decision is made, the taxpayer learns it during the working day in the electronic office.

It is important that the Taxpayer is not required to submit a Table with each receipt of suspension of registration of the tax invoice.

 From the above we can conclude that the data table is information that contains data on the specifics of the taxpayer.

 Therefore, if we consider the procedure for submitting the Data Table in the legal plane, we can conclude that the procedure for its submission and completion is not regulated by regulations, but only set out in the Instructions and explanations of the State Tax Service.