The State Fiscal Service of Ukraine introduced a new service for VAT payers - visualization of full information on the tax invoices, taking into account all the adjustment calculations of quantitative and cost indicators registered in it. This is reported on the website of the SFSU.
The new service was created to ensure that taxpayers did not make mistakes when making adjustment calculation to the tax invoice.
Access to the information is provided in the private section (personal cabinet) of the Electronic cabinet in the section “URTI”. According to the parameters of the search for a tax invoice, it is reflected the final calculation taking into account all subsequent adjustment calculation registered in it, under the following parameters:
- “Registration Number”;
- “Document Characteristic (ПН-0, РК-1)”;
- “Document Number”;
- “Date of drafting”;
- “Reason for the adjustment (PK)”;
- “Number of TI line (number of adjusted ПН line);
- “Line number in xml file”;
- “Volumes of delivery without VAT”;
- “Quantity (ПН, gr. 6)”;
- “Price (ПН, gr.7)”;
- “Change in quantity (PK, gr.7)”;
- “Price indicated in gr. 8 PK”;
- “Price change (PK, gr. 9”;
- “Number indicated in gr. 10 РК”;
- “Code of goods according to UCC FEA (ПН/РK)”;
- “Code of service according to DKPP (ПН/РK)”;
- “Characteristic of Imported Goods (ПН/РK)”;
- “Rate code (ПН/РK)”;
- “Unit of measurement code (ПН/РK)”;
- “Name of unit of measurement”;
- “Consolidated ПН/РK to consolidated ПН”;
- “Reason for not being given to the recipient”;
- “Description of the product/services”.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Taxation of a Different Kind of Income” of 05.05.18, No. 2021/6/99-99-13-02-03-15/ІПК reported: if according to the court decision, the amount of material assistance was collected from the company for the benefit of a former employee, such amount to be the income of an individual. The tax agent must include this income in the general taxable income of the payer as a different income (paras.164.2.20 of the Tax Code of Ukraine) and tax it on a general basis.
Therefore, the company that pays income as material assistance to the former employee must pay the income tax and the war tax to the budget and reflect the amount of income in the form No. 1DF.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Procedure for VAT Taxation” of 07.05.18, No. 2035/6/99-99-15-03-02-15/ІПК considered the procedure for imposing VAT on transactions for the compulsory sale of property. Recommendations of representatives of the fiscal department differ from the previous ones and deprive buyers of the right to a tax credit for the acquired property.
In particular, the controllers said: in the course of the transaction to supply the arrested property of the debtor - owner of the property, there is an obligation to determine the tax liability on VAT, based on the VAT base established in accordance with para.188.1 of the TCU, and to draw up and register a tax invoice for winner of electronic auction in the URTI.
Also, according to representatives of the fiscal department, the buyer has no legal grounds for assigning VAT amounts to a tax credit for such a tax invoice. Taxpayers are motivated by a negative conclusion that the winner of the bidding does not pay for the property purchased directly to the taxpayer as the supplier and owner of such property.
The representatives of the fiscal department reported in their advice that upon receipt of the guarantee payment from the auction participant, the auction organizer does not accrue VAT and does not prepare a tax invoice. However, the transaction of the organizer-VAT payer in the provision of services for the organization and conduction of electronic auctions (including procedures for the sale of the arrested property), the winner of the electronic bidding is subject to VAT in a generally established order at a rate of 20%. When carrying out such a transaction, the bidder is required to determine the VAT liability, based on the amount of commission remuneration, and to prepare and register a tax invoice for the winner of electronic auctions in the URTI.
The State Fiscal Service of Ukraine in its letter “On the Application of Departmental Classifiers of Information on State Customs Matters Used in the Process of Issuing Customs Declarations” of 10.05.18, No. 13813/7/799-99-19-01-01-17 clarified the peculiarities of the registration of customs declarations (hereinafter - CD) in case of receipt of installment of payment of import VAT. These include, in particular, explanations regarding the Procedure for granting the deferral of value added tax and the application of enforcement of obligations for importation into Ukraine’s customs territory of equipment for own production in the territory of Ukraine, approved by the Resolution of the Cabinet of Ministers of Ukraine dated 02.07.18, No. 85.
According to the representatives of the fiscal department, when filling in the lines 47 of CD, it should be used the following codes of the method of calculation:
- for the total accrued amount of value added tax (VAT) – “71”;
- for the total deferred amount of VAT – “92”;
- for the guarantee amount of VAT, for which a financial guarantee is given in the form of a document – “31”;
- for the monthly deductible amount of VAT payable in cashless form – “01”;
- for the amount of VAT determined as the difference between the total VAT accrued (“71”) and the total installment amount of the VAT (“92”) and payable in the non-cash form - “01”;
- for the amount of VAT paid on a declaration completed in the usual manner, and an additional CD – “70”.
When submitting the CD with the payment of the first installment payment from VAT, information on accruing of VAT amounts in the line 47 of CD should be reflected in separate lines, namely:
- total amount of VAT to be paid - by the code of calculation method “71”;
- total deferred VAT amount - by the code of calculation method “92”;
- monthly deferred VAT payment amount - by the code of the method of calculation “01” and (if any) the amount of VAT, which is defined as the difference between the total VAT accrued (“71”) and the total deferred VAT amount - by the code of calculation method “01”;
- guarantee amount of VAT, for which it is given a financial guarantee in the form of a document - by the code of calculation method “31”.
When the next monthly submission of additional CDs with payment of the deferred amount of VAT, the filling in of the declaration line is carried out taking into account the following nuances:
- in section 40 of the CD, it should be indicated the data on the MD with the payment of the first installment of VAT payment and (further on) additional MDs, for which the monthly installments of VAT were paid;
- in line 47 of the CD, information about accruing amounts of VAT to be reflected in separate lines, namely:
- the total amount of VAT accrued - by the code of calculation method “71”;
- the total deferred VAT amount - by the code of calculation method “92”;
- the amount of VAT paid under the CDs, completed in the usual manner, and additional CDs (paid monthly installments of VAT and, if any, the VAT amount determined as the difference between the total VAT amount accrued and the total installment VAT amount) - for code of calculation method “70”;
- monthly installment VAT amount - by the code of calculation method “01”;
- guarantee amount, for which it is given a financial guarantee in the form of a document - by the code of calculation method “31”.
When submitting the CD with the payment of the first installment of VAT payment, and when the next monthly submission of additional CDs (except for the last one), the following to be filled in:
1) line 52 of CD:
- in the left section - the guarantee amount of the VAT, which corresponds to the guarantee amount of the VAT indicated in the line 47 of the CD by the code of the calculation method “31’;
- in the right section of the line - the guarantee code “01”;
2) line 48 of CD - the deadline for payment of monetary obligations in accordance with the terms of installment payment of VAT (the term of validity of the guarantee);
3) line “D/J” - is the deadline for submission of the next additional declaration equal to the payment period of the next installment of the monthly deferred tax amount established in the decision.
Classifier of calculation methods, approved by the order of the Ministry of Finance of Ukraine dated September 20, 2012, No. 1011, establishes the codes of documents used in the registration of MDs with the granting of installments of VAT payment:
- for a decision on installment of a monetary obligation – “8034”;
- for a financial guarantee in the form of a document of the banking institution – “9306”.
The Ministry of Finance of Ukraine by its Order “On Approval of the Amendments to the Procedure for Accounting for Payers of the Unified Contribution to the Mandatory State Social Insurance” of 29.03.18, No. 393 approved changes to the accounting procedure for the payers of the Unified Social Contribution.
In particular, it is established the Application Form for the registration of a payer of the unified contribution (member of the farm) (form No. 12-USC) and the procedure for registering the payers of the USC - members of the farm.
In addition, representatives of the fiscal department explained how self-employed person can make amendments to the notification in the form No. 2-USC. Namely, in case of changing the name, surname, patronymic name, location, place of residence of the payer of the unified contribution or the control body in which the payer of the USC is registered.
Under these conditions, the payer needs to replace the notification No. 2-USC with the new one. In order to do this, he/she must submit a statement to the controllers, indicating the reasons for the replacement and the old notification. The controlling authority within 2 working days after such an appeal should issue (send) a new notification to him/her. In the same order, they issue a new notification instead of a corrupted or lost one.
In addition, the peculiarities of accounting of the separated divisions of foreign companies, which are included in the Unified State Register of Enterprises and Organizations of Ukraine and which are not registered with the corresponding controlling body, are also established. In this case, the controllers should take steps to filing by such a subdivision of documents for registration by the payer of the unified contribution, and such a payer to be accountable in the controlling body with the sign “the payer has not applied for registration”.
The National Commission for State Regulation of Financial Services Markets (Natskomfinposluh) by its Order “On Approval of Amendments to the Regulation on the Procedure for Supervision on a Consolidated basis for non-bank financial groups, the predominant activity of which to be carried out by financial institutions supervised by the National Commission for the state regulation of financial services markets” of 29.03.18, No.458. improved the supervisory regime on a consolidated basis for non-bank financial groups. Thus, the specified order made the following amendments:
- Natskomfinposluh has the right to extend the period of submission of the documents which it requires, upon a reasoned request from the responsible person or controller, and establish a term for which the term of submission is extended, but not more than for 30 calendar days. The decision on the extension of the term is taken by a person authorized by the Natskomfinposluh;
- Natskomfinposluh will notify an agreed responsible person of the decisions taken through the telecommunication means;
- if the responsible person is no longer a participant in a non-bank financial group due to a change in the ownership structure of a non-bank financial group, then up to the day of the new one agreed, the responsible person is a financial institution - a member of a non-bank financial group that has the highest value of assets for the last reporting period (quarter);
- the termination of recognition of a non-bank financial group does not prevent the identification of such a group further if there are grounds for doing so.
The Ministry of Social Policy of Ukraine in its Letter “On the duration of part-time work on a day off” of 25.04.18, No. 184/0/22-18/13 explained: it was allowed to work full time for part-time work on days off (according to the schedule determined by the main company). That is, if, for example, Saturday is a day off of the employee at the main place of work, then he/she can work full time at part-time work on Saturday.
The agency emphasizes that the total duration of part-time work during a month should not exceed half of the monthly norm of working time.
It should be recalled that part-time work of the employees of state enterprises, institutions and organizations is regulated by the Resolution of the Cabinet of Ministers of Ukraine of 03.04.93, No. 245. This document limits the total duration of part-time work to half the monthly rate. However, the requirements of this resolution do not apply to the self-supporting companies.
