The Cabinet of Ministers of Ukraine adopted its Order “On measures aimed at the relations unshadowing in the field of employment of the population”. The document stipulates that the State Service of Ukraine for Labor, the State Fiscal Service of Ukraine, the Pension Fund of Ukraine, the National Police of Ukraine, and other central executive authorities together with local self-government bodies should implement comprehensive measures aimed at unshadowing of the labor market and improving the control over the design of labor relations with workers employed.
In addition, it is envisaged to strengthen the coordination of public authorities in conducting explanatory work, to implement measures to identify the facts of the use of undeclared work, as well as to review the acts of executive power bodies and to make changes to them in order to strengthen control over the preparation of labor relations.
The ministries and other central executive authorities are instructed to review their own regulatory acts and make changes to them in order to strengthen control over the preparation of labor relations with employees in the exercise of their powers.
It is planned that the Government’s order will contribute to increasing the effectiveness of the state policy on the protection of labor rights of people, reducing the use of undeclared work and strengthening the discipline of paying taxes and the unified social contribution.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the issue of the classification of documented expenses of an individual - an entrepreneur of the costs associated with settlement and cash services (technical and service maintenance of cash register)” of 29.08.2018, No. 3763/С/99-99-13-01-02-14/ІПК considered the taxpayer’s request to include documented expenses of FOP (individual entrepreneur) related to settlement and cash servicing (technical and service maintenance of cash register).
Representatives of the fiscal department pointed out that the FOP on general system had the right to include in expenses documented the expenses related to settlement and cash services (technical and service of the cash register), on the fact of their payment on the basis of confirmatory documents and subject to the registration of cash registers in the established order.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Value Added Tax” of 23.08.2018, No.3666/6/99-99-15-03-02-15/ІПК considered and commented on the following situation.
The supplier received an advance for the item of goods No. 1 and prepared a tax invoice. Later, the contractors agreed to terminate the supplier’s obligation to supply goods No.1 and credit the advance payment for the item of goods No. 2. In this case, item of goods No. 2 has been already shipped, but the buyer has not yet paid. The seller should not return the advances to the buyer.
In this case, the representatives of the fiscal department noted, on the date of reaching an agreement the supplier can make an adjustment to the tax invoice, which was made on the date of receipt of the advance, and reduce the amount of tax liabilities of VAT. The adjustment calculation is on the date of signing the document, on the basis of which funds received for the item of goods No. 1, will be credited to the account of payment for the value of the item of goods No. 2. Such an adjustment calculation is recorded by the recipient of the goods. For the supplier, adjustment calculation registered is the basis for reducing the accrued tax liabilities.
Under contract No. 2 the goods already delivered and on the date of shipment the supplier has made the corresponding tax invoice. Therefore, the tax invoice should not be prepared on the fact of crediting the advance, for the item of goods No. 1 in the account of payment of the item of goods No. 2.
Such a procedure for adjusting tax liabilities is applied irrespective of whether one or several contracts provide for the supply of goods, the fiscal department representatives summed up.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the equipment of excise warehouses by flow meters and level meters” of 31.08.2018, No. 3793/6/99-99-12-02-02-15/ІПК answers the question whether there are gas tanks and underground/above-ground tanks located in the open territory, not in the premises of the company, part of the excise warehouse and should be equipped with flow meters, and level meters.
Tax authorities noted that the excise warehouse - specially equipped premises on a limited territory (hereinafter - premises), located on the customs territory of Ukraine, in particular where the shareholder of the excise warehouse conducts its economic activity by developing, processing, mixing, loading/unloading, storage of fuel (except for liquefied petroleum gas, natural gas, benzene, methanol), except for loading and unloading premises, storage of fuel exclusively for the needs of own consumption of fuel by the administrator of excise warehouse (paras. 14.1.6 of TCU).
Consequently, tanks used for loading-unloading, fuel storage exclusively for the needs of own fuel consumption, is not an excise warehouse.
If a part of the operational activity involves operations involving the fueling of equipment by outside organizations, the company must create an excise warehouse, and all tanks used for loading-unloading, storage of such fuel is a part of the excise warehouse. Such excise warehouses as of 01.01.2019 should be equipped with flow meters, and level meters, which are registered in the Unified State Register of flow meters, meters and levels - meters of fuel level in the reservoir.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the correctness of rounding reflection in the relevant settlement documents when calculating the cost of travel by rail and the procedure for VAT taxation in connection with the implementation of such rounding” of 23.08.2018, No. 3707/6/99-99-15-03-02-15/ІПК reminded that from July 1, 2018, the resolution of the NBU Board “On the optimization of circulation of coins of small denominations” came into force on March 1, 2018, No. 25, which, in the absence of small denomination coins, requires rounding-off total amounts in checks of the cash registers and other documents.
In this regard, business entities may additionally print in the requisites of settlement documents the total value of purchased goods (services received) within the fiscal check as follows:
- after line 7 of the fiscal check, add new lines “Total cost of purchased goods (received services) by check to rounding” and “rounded discount/rounded allowance” in front of line 8 of the fiscal check;
- in line 8 of the fiscal check “SUMA” (amount), indicate “Total cost of purchased goods (services rendered) by check after rounding”. The indicated amount is considered as the amount of the settlement on the corresponding settlement document.
Regarding the amount (before or after rounding), which with the settlement documents should get to the end of settlement transactions of the fiscal reporting check (z-report) and the check of the x-report, then the total settlement transactions of the z-report and the x-report should get the total summary of the settlement transactions for sold goods (services provided), that is, the amount of settlement documents after rounding.
If we talk about VAT taxation, then its rate is 20%, 7% of the tax base and should be added to the price of the goods/services (para. 194.1.1 of TCU).
At the same time, the VAT base of the supply of goods/services is determined on the basis of their contractual value, taking into account national taxes and fees and restrictions established by para.188.1 of TCU.
Consequently, the rules of the TCU clearly define the procedure for the formation of the tax base and VAT obligations. At the same time, TCU norms do not include any rounding made by the taxpayer when settlements with buyers, when determining the VAT base.
Accordingly, in the tax invoice drawn up by the payer of VAT on daily results, the amount of VAT calculated by such a taxpayer is calculated based on the tax base determined in accordance with para.188.1 of TCU.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On determining the object of taxation by the payer of the Unified Tax of the fourth group” of 02.08.2018, No. 3399/6/99-99-12-02-03-15/ІПК on the question of the payer company the unified tax of group 4 on the possibility of a sublease contract for land with a farmer who is also a payer of the unified tax of group 4 and whose land of private property is leased, to provide for the inclusion of leased land in the tax declaration of the partnership, that in such case relevant land plots to be not included in the declaration of the farm, clearly says that such a condition would be contrary to the norms of TCU.
Thus, according to 295.9.6 of TCU, the taxpayer in the event of the provision of agricultural land and/or land water fund to lease to another taxpayer, should take into account the rented area of land plots in his/her declaration, and in the leaseholder’s declaration such a land plot is not taken into account.
Consequently, the farm as a landlord should take into account the area of such land pots in his/her tax declaration, and the partnership as a leaseholder does not have tax obligations to pay the unified leasehold tax.
