The State Statistics Service of Ukraine, by Order No. 124 of March 28, 2023, has approved changes to the Procedure for submitting electronic reporting to state statistics bodies. The document is brought into compliance with the norms of the Law of Ukraine ‘On Official Statistics’.
The procedure introduces uniform approaches to the collection and processing of statistical and/or financial reporting submitted in electronic form in state statistics bodies.
Order No. 124 stipulates that statistical reporting (respondents – legal entities, separate subdivisions of legal entities located on the territory of Ukraine, separate subdivisions of legal entities of Ukraine located abroad, natural persons – entrepreneurs) and financial reporting (respondents – legal entities) are submitted to reporting addressee only in electronic form.
The respondent, who submits reports in electronic form in accordance with this Procedure, is governed by the legislation of Ukraine, in particular in terms of compliance with the deadlines for submitting statistical and/or financial reports for the reporting periods, taking into account the use of the automated system ‘One-stop shop for submission of electronic reporting’.
To submit an electronic report to the reporting addressee, the respondent must have:
- software for generating electronic reports in accordance with the annexes to this Procedure;
- access to the Internet and the ability to send/receive electronic messages using e-mail;
- valid qualified public key certificates generated by a qualified provider of electronic trust services for authorized officials of the respondent, whose signatures are mandatory for statistical and/or financial reporting;
- qualified electronic signature.
If it is necessary to provide the respondent with a copy of the electronic report submitted to the reporting addressee, such electronic report is translated into a visual form of display with attached receipts about the receipt and acceptance of the reporting by the addressee.
During the seizure/withdrawal of electronic reporting in the cases provided for by the current legislation of Ukraine, an official letter with a copy of the court decision on the seizure/withdrawal of the electronic report(s) specified in it is sent to the State Statistics Service under the signature of the head of the relevant state statistics body.
The electronic report (reports) that is (are) subject to seizure/withdrawal is (are) translated into a visual form of display with attached receipts of receipt and acceptance by the addressee of the report.
The list of reporting forms for which it is possible to submit in electronic form, information on the inclusion of intermediaries in the electronic reporting system of state statistics bodies, as well as other information regarding the functioning of this system are determined by the State Statistics Service and published on its official website.
The Ministry of Finance of Ukraine has made changes to the rental declaration. The draft order ‘On Approval of Changes to the Form of Tax Declaration on Rent Payment’ (hereinafter – the draft order) has been published on the State Tax Service’s website.
The document is designed to simplify tax reporting for taxpayers.
The draft order makes changes to the Tax Declaration on Rent Payment in terms of the exclusion from the Tax Declaration on Rent Payment and its appendices of:
- lines regarding the determination of the penalty amount;
- note to such lines regarding the procedure for calculating the amount of the penalty;
- position ‘This part of the Tax Declaration is filled out by the officials of the controlling body" regarding the indication by the officials of the controlling bodies of the results of the chamber audit of the Tax Declaration.
The Ministry of Finance of Ukraine, by Order No. 254 of May 17, 2023, has updated the Procedure for keeping records of taxes, fees and other payments, single social contribution, deposited into a single account.
The purpose of the changes is to bring order to the norms of the Law of Ukraine No. 2888-IX of January 12, 2023 ‘On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine regarding Payment Services’, which entered into force on April 1, 2023.
Order No. 254 specifies that:
- single payer's card will contain information on the purpose of payment in accordance with the requirements of new Order No. 148, as well as data on the amount of funds returned to the payer's account;
- funds paid to a single account based on such settlement documents are subject to return to the bank account through which such payment was made (previously it was a current account). In order to return funds from a single account to the payer, an appropriate payment instruction is created in electronic form, which is placed in the register of payment instructions on the return of funds from a single account to payers who cannot be identified and/or who are not included in the register of payers who use a single account, with a loss of signs ‘Undistributed funds to a single account’.
In addition, a number of stylistic changes were made to the Order.
The Cabinet of Ministers of Ukraine, by Resolution No. 540, has amended the Procedure for providing micro-grants for the creation or development of own business (hereinafter – the Procedure).
In particular:
1) the list of areas of use of micro-grant funds has been expanded. From now on, recipients can purchase vehicles (which can be used for commercial and industrial purposes) with grant funds, which are necessary for carrying out business activities;
2) additional indicators are included in the criteria for checking the business reputation of the grant recipient: the presence of tax debt, in particular according to the data of the taxpayer's electronic cabinet; carrying out the types of activities provided for in this Procedure, in particular by checking the availability of relevant permits and licenses;
3) the period during which the winner of the grant program must register as an entrepreneur (if not one) or create a legal entity, as well as conclude an agreement with the State Employment Center on the provision of a micro-grant and open a bank account for the transfer of funds, has been increased from 15 to 20 working days;
4) decision to cancel the provision of micro-grant funds due to the failure of the winner to comply with the requirements specified in the Procedure within 20 working days after receiving a positive result may be reviewed by the State Employment Center in the event that the recipient submits an application in an arbitrary form, citing documented reasons for non-compliance with the established deadlines;
5) in the event that the applicant does not submit a revised business plan within 15 calendar days from the date of receipt of the notification, the State Employment Center makes a decision to refuse to provide a micro-grant;
6) the Procedure defines the priority of employment of officially registered unemployed persons in the workplaces created in accordance with the conditions of providing a micro-grant. After signing the contract on the provision of a micro-grant, the State Employment Center informs the entrepreneur about the availability of suitable candidates for vacancies among the registered unemployed, and in the event of their absence, the entrepreneurs fills the jobs themselves. In the event that such a workplace becomes vacant, the entrepreneur must notify the employment center within 5 days. The primary replacement of a dismissed employee is carried out by a person from among the registered unemployed. In the absence of suitable candidates, the employer can search for personnel independently;
7) the recipient is obliged to pay a single contribution to the mandatory state social insurance from the wages of persons employed in newly created workplaces in an amount not less than calculated for 24 months (taking into account the minimum wage established by law on January 1 of the year when micro-grant received);
8) the business entity is obliged to notify the employment center at the place of conclusion of the contract on the provision of a micro-grant about the intention to carry out reorganization, liquidation, etc. In case of separation or liquidation of the business entity formed by the recipient, the refund is carried out in accordance with the current legislation;
9) the conditions for returning the micro-grant have been clarified:
- in case of full or partial non-use of the micro-grant funds within six months from the date of their crediting to the recipient's account in the authorized bank – the remaining funds are returned by the authorized bank to the account of the Fund of Mandatory State Social Insurance of Ukraine in case of unemployment;
- in case the recipient fails to fulfill the mandatory conditions of the micro-grant agreement regarding the creation of one or two jobs (depending on the amount of the micro-grant) and staffing of these jobs within 6 months, the grant is returned in full;
- if the recipient has paid taxes and fees in an amount that is less than the amount of the received micro-grant within three years, the difference is returned by the entrepreneur upon termination of the contract or no later than the last working day of the month in which the three-year period from receiving the grant funds expires.
