The VAT payer is not exempted from penalties if he has not registered a tax invoice for insufficient registration amount

The deadlines for registration of tax invoices and adjustments calculations in item No. 201.10 of the NKU are set in the EHRN. At the same time, VAT amounts based on timely registered tax invoices / adjustments calculations are included in a tax credit for 1095 calendar days from the date of compilation of the corresponding tax invoice / calculation of the adjustment.

However, the VAT amounts with incorrect tax invoices / corrections calculations recorded in EHRNs may be included in the tax credit of the tax period in which they are registered in EHRN, but not later than 1095 calendar days from the date of tax invoices / settlements adjustments.

The VAT amounts indicated in the tax invoice / calculation of the corrections not recorded in the EHRN can not be included in the tax credit.

At the same time, in accordance with clause 1201.1 of the Tax Code, a violation of VAT payers by the deadline stipulated in Art. 201 NKU, for the registration of a tax invoice and / or the calculation of an adjustment in EHRN (except for the tax bill, is not provided to the recipient (the buyer), drawn up for the supply of goods / services for operations: exempt from taxation or taxed at a zero rate) entails an imposition on the payer VAT, for which, in accordance with the requirements of Art. 192 and Art. 201 NKU is responsible for such registration, a fine in the appropriate amounts.

At the same time, in accordance with Clause 35, subsection 2 of the XX NKU, the norms of clause 1201.1 of the Tax Code do not apply in case of violation of the timing of registration of tax invoices / adjustments calculations drawn up by October 1, 2015, in the EERN. Other exceptions to the application of clause 1201.1 of the NKU (incl. In the case of violation of the timing of registration of tax invoices / adjustments due to insufficiency of the amount for which the taxpayer has the right to register tax invoices / adjustments calculations in EHRN) is not provided by the current legislation.

To this conclusion was the State Fiscal Service of Ukraine in its individual tax consultation in a letter dated August 21, 2018. No. 3637/6/99-99-15-03-02-15 / IPC.