VALIDITY OF NEW TERMS OF REGISTRATION PN/RK AND AMOUNT OF FINES

For enterprises, issues related to changes in tax legislation are always relevant. After all, such changes can occur quite often, so it is important to follow them so as not to miss the main and important.

Today, when registering an HH / RK, one should be guided by the Law of Ukraine No. 2876-9 dated 01/12/2023. This Law extends the terms of registration of NN/RK.

To whom does this Law apply?

The named law applies to tax invoices and the deadline for registration falls within the operation of this Law. Its action begins on February 8, 2023.

For how long are the extended registration periods for HH / RK valid?

For the entire duration of martial law and another six months after its completion.

Updated deadlines for registration of NN/RK

• If the taxpayer is drawn up before the 15th day of the month, then the deadline for its registration is the 05th day of the next place following the month of registration of such taxpayer / RK
• If drawn up after the 16th day of the place, then such a taxpayer must be registered before the 18th day of the next month following the month of registration.
• If taxpayers are registered for operations in accordance with clauses 198.5 and 1991.1 of the Labor Code of Ukraine, then such taxpayers must be registered before the 20th day of the month following their compilation.

This Law not only changes the deadlines for registration of HH / RK, but also fines for their late registration.

Sizes of fines:

• If the delay in registration of the VAT / RK is up to 15 calendar days, then the amount of the fine will be 2% of the VAT amount.
• For delay in registration from 15 days to one month, the amount of the fine increases to 5% of the amount of VAT.
• Delay from 31 days to 60 days will cost the payer 10% of the VAT amount.
• For the delay in registration of the VAT / RK for a period of 61 days to 365 days, the amount of the fine will be 15% of the value of VAT.
• And for unregistered VAT / RK for a period of more than 365 days, you will have to pay a fine in the amount of 20% of the value of VAT.

Peculiarities

It should also be noted that when registering NN/RC in electronic form, the duration of the operating day is from 8 am to 8 pm. If the registration of HH / RK is carried out on the final date of its submission, then the transaction day continues throughout the day. The taxpayer will be notified that the taxpayer is registered or not registered on the next business day.

Recommendations

As noted earlier, in any incomprehensible situation, it is better to get advice or help from a specialist in the field of accounting. After all, many changes and additions are being made to the tax legislation today. And even if you delay the registration of NN / RK by just one day, you will have to pay a fine.

Therefore, in order to prevent the onset of such consequences, trust the accounting and reporting of the enterprise to reliable professionals.