Let us remind, that as of February 1, 2020 new Order for suspending tax invoice and adjustment calculation registration in the Unified register of tax invoices, approved by resolution of the Cabinet of Ministers of Ukraine “On approval of procedures for suspending registration of tax invoices/adjustment calculations in Unified register of tax invoices” No. 1165 of December 11, 2019 (hereinafter – Procedure for suspending registration of TI/AC in URTI). What innovations should be paid attention to?
The Procedure for suspending registration of TI/AC in URTI establishes the mechanism for suspension of TI/AC registration in the Unified register of tax invoices (hereinafter – URTI), the organizational and procedural principles of committees’ on suspension of tax invoices/adjustment calculation registration in URTI activity.
Indeed, the Procedure for suspending registration of TI/AC in URT provides, in particular:
- Criteria of value-added tax payers riskiness (Annex 1);
- List of indicators that determine positive tax history of value-add tax payer (Annex 2);
- Criteria of transactions riskiness (Annex 3);
- Form of Decision on compliance/non-compliance of the taxpayer with the criteria of value-added tax payers riskiness (Annex 4);
- Table with value-added tax payers data (Annex 5);
- Form of Decision on inclusion/non-inclusion of table with value-added tax payers data (Annex 6);
- Form of Decision on non-inclusion of table with value-added tax payers data (Annex 7).
Resolution of the Cabinet of Ministers of Ukraine No. 1165 of December 11, 2019 also approved the Procedure for consideration of complaint regarding a decision on refusal to register a tax invoice/adjustment calculation in the Unified register of tax invoices, which defines the mechanism of consideration of a complaint on the decision of a regional commission on refusal to register tax invoice/adjustment calculation in the Unified register of tax invoices (hereinafter – Complaint consideration procedure), which will give taxpayers the opportunity to administratively appeal all decisions on refusal to register tax invoice and will help to accelerate the settlement of pre-litigation disputes.
Complaint consideration procedure establishes, in particular, the following forms:
- Complaints against refusal to register tax invoice/adjustment calculation in URTI (Annex 1);
- Application on withdrawal of complaint against refusal to register tax invoice/adjustment calculation in URTI (Annex 2);
- Decision based on the results of consideration of complaint against refusal to register tax invoice/adjustment calculation in Unified register of tax invoices (Annex 3).
