What measures should be taken by business entity (customer) if the supplier register tax invoice in the Unified Register of Tax Invoices (hereinafter - URTI) behind time?
Firstly, recall that in accordance with p. 11 subsection 2 section XX of the Tax Code of Ukraine of 02.12.2012 № 2755 -VI (hereinafter - TCU) in URTI should be included tax invoices:
- in which the VAT amount exceeds 10 thousand UAH;
- regardless of the amount of transaction of the supply of goods and excisable goods imported into the customs territory of Ukraine.
Tax invoice should be registered in URTI in terms regulated by p. 201.10 TCU, ie no later than 15 calendar days after the date when it was drawn up, with the exception of tax invoices, which were discharged calculation adjustments shall be registered in accordance with URTI defined criteria.
According to p. 3 of the Procedure of the Unified Register of Tax Invoices Maintenance, approved by the Cabinet of Ministers of Ukraine of 29 December 2010 № 1246 (hereinafter - the Procedure №1246) if the seller drews up the calculation of the adjustment to the tax invoice, which should be registered in the register in a mandatory manner should be entered information which is contained in this calculation.
When the seller drews up the calculation of the adjustment to the tax invoice which is not subject to registration, and therefore the total amount of tax for the transaction of the supply of goods (services) accesses the volume defined by p. 11 subsection 2 of section XX of TCU, to the registry in a mandatory manner should be entered information that is contained in this calculation. Calculation of the adjustment to the tax invoice, information of which is not included in the registry, should be registered after the registration of this tax invoice regardless of the date of its preparation.
The right to map the VAT amounts in the tax credit could be only when the requirements of timely registration of the tax invoice in URTI are met. Absence the fact of registration or the fact of violation of the order of registration (for example, was registered late) does not entitle the customer to have tax credit for VAT. A large number of sellers use this exception to be able to enter a tax invoice into URTI behind time. Really such tax invoice is considered as registered. However, if the customer checks the data from received tax invoice for compliance with information, the fact of late registration will be confirmed. Therefore is not recommended to sellers using this method in work. The right to have tax credit on the basis of the invoice a buyer does not receive. However, the right to have tax credit the buyer may receive if the person for the tax reporting period, together with the declaration of VAT applies a complaint against such customer, ie Annex 8 to the Declaration on the Value Added Tax.
Some sellers in the calculation of the adjustment to the tax invoice record 'Changing the nomenclature, cost, etc.' and remove accrued liabilities. Date of adjustment is the date of new tax invoice, which is registered in URTI. The tax invoice might give the right (but this is for the consideration of the tax authorities) for the tax credit if the tax reporting (URTI and Annex 5) the buyer and seller are shown all three documents.
In summary, the right for tax credit for the person who acquired the goods, does not arise on the basis of the tax invoice, which might be corrected, and not even on the basis of the calculation of the adjustment but only in the case of a complaint against supplier, ie Annex 8 to the VAT Declaration. The filing of a complaint does not excuse the seller from having properly prepared tax documents.
