The State Fiscal Service of Ukraine (hereinafter – SFSU) specified new List of goods codes according to UCCS, of goods and services according to SCGS applied to determine the compliance of tax invoices/adjustment calculations submitted for registration to the Unified register of tax invoices with the transactions risk criteria during monitoring. Let’s dwell on this.
Good news first. Nine types of services considered risky are scratched off from the list (Table 1). The lucky ones are, in particular, constructors, carriers of property by rail and road, admen.
Table 1. Ex-risky services
|
№ |
SCGS code |
Service title |
|
1 |
41.00 |
Buildings and constructing |
|
2 |
49.20 |
Transport of goods by rail |
|
3 |
49.41 |
Transport of goods by road |
|
4 |
52.29 |
Additional transportation services, other |
|
5 |
68.20 |
Rental services and exploitation of owned or leased real estate |
|
6 |
73.11 |
Ad agencies services |
|
7 |
73.20 |
Market research and public opinion identification services |
|
8 |
81.22 |
Cleaning services for buildings and industrial complexes, other |
|
9 |
81.29 |
Cleaning services, other |
That is the good news. At the same time the SFSU list is doubled due to new risky goods including, in particular, food items – cattle and poultry meat, by-products, fish fillets, rye, barley, coffee and even bananas, and non-food items – different household articles, knit wear and underwear, artificial flowers, central-heating boilers, air conditioners, etc.
The exhaustive list of risky goods and services is laid down in Table 2. For convenience goods which are new on this unlucky list are marked with «+».
Table 2. List of risky goods and services
|
№ |
Code |
Goods and services titles |
Note |
|
|
1 |
0103 |
Pigs, live |
||
|
2 |
0105 |
Poultry, i.e. Gallus domesticus, ducks, geese, turkeys and guineafowls, live |
+* |
|
|
3 |
0201 |
Cattle meat – fresh or refrigerated |
+ |
|
|
4 |
0202 |
Cattle meat |
+ |
|
|
5 |
0203 |
Pork fresh, refrigerated or frozen |
||
|
6 |
0206 |
Cattle, pork, sheep, goat, horse, donkey, mule and hinny meat by-products, fresh, refrigerated or frozen |
+ |
|
|
7 |
0207 |
Poultry meat and edible by-products, indicated in goods item 0105, fresh, refrigerated or frozen |
||
|
8 |
0210 |
Meat and edible by-products, salted, dried or smoked; edible meat meal |
+ |
|
|
9 |
0302 |
Fish fresh or refrigerated, except for fish filets and other fish meat, indicated in goods item 0304 |
+ |
|
|
10 |
0303 |
Fish frozen, except for fish filets and other fish meat, indicated in goods item 0304 |
||
|
11 |
0304 |
Fish fillet and other fish meat (including stuffing), fresh, refrigerated or frozen |
+ |
|
|
12 |
0407 |
Shelled eggs, fresh, preserved or boiled |
||
|
13 |
0603 |
Cut flowers and flower buds used for flower arrangement or for decorative purposes, fresh, pressed, bleached, colored, soaked or otherwise processed |
+ |
|
|
14 |
0702 |
Tomatoes, fresh or refrigerated |
+ |
|
|
15 |
0709 |
Other vegetables, fresh or refrigerated |
+ |
|
|
16 |
0803 |
Bananas, including plantains, fresh or dried |
+ |
|
|
17 |
0805 |
Citrus fruits, fresh or dried |
||
|
18 |
0901 |
Coffee, roasted or raw, with or without caffeine; coffee husks and coffee bean coating; coffee substitutes containing coffee in any proportion |
+ |
|
|
19 |
0903 |
Mate or Paraguay tea |
+ |
|
|
20 |
1001 |
Weat or whet-rye mixture (meslin) |
||
|
21 |
1002 |
Rye |
+ |
|
|
22 |
1003 |
Barley |
+ |
|
|
23 |
1005 |
Corn |
||
|
24 |
1008 |
Buckwheat, millet and canary grass seeds; other cereal crops; |
||
|
25 |
1101 |
Wheat or wheat-rye (meslin) flour |
+ |
|
|
26 |
1201 |
Soy beans, crushed or whole |
||
|
27 |
1206 |
Sunflower seeds, crushed or whole |
||
|
28 |
1506 |
Other animal fat or oil and their fractions, refined or unrefined without changes in their composition |
+ |
|
|
29 |
1511 |
Palm oil and its fractions, refined or unrefined without changes in their composition |
+ |
|
|
30 |
1512 |
Sunflower, safflower, cottonseed oils and their fractions, refined or unrefined without changes in their composition |
||
|
31 |
1517 |
Margarine; edible mixtures or products of animal and vegetable fats, butters and oils and their fractions, except for edible fats, butters and oils indicated in goods item 1516 |
||
|
32 |
1601 |
Sausages and similar products made of meat, meat by-products or blood; ready meal made of these products |
||
|
33 |
1602 |
Other ready or preserved products made of meat, meat by-products or blood |
||
|
34 |
1604 |
Ready-made or preserved fish; sturgeon roe and other caviar |
+ |
|
|
35 |
1701 |
Brown and beet sugar and chemically pure sucrose in solid |
||
|
36 |
1704 |
Sugar confectionery (including white chocolate) without cocoa |
+ |
|
|
37 |
1806 |
Chocolate and other ready-made meals with cocoa |
||
|
38 |
1901 |
Malt extracts; ready meal made of flour, grains, cereals, starch and malt extract without cocoa or containing less than 40 % of cocoa on non-fat basis not otherwise indicated; ready-made products of raw materials indicated goods items 0401-0404, without cocoa or containing less that 5 % of cocoa on non-fat basis, not otherwise indicated |
+ |
|
|
39 |
1905 |
Bakery and confectionery products with or without cocoa; waffles, empty capsules suitable for pharmaceutical use, wafer saw scraps for seal, rice paper and similar products |
||
|
40 |
2005 |
Other vegetables, prepared and preserved without vinegar or vinegar acid, unfrozen, except for products, indicated in goods item 2006 |
||
|
41 |
2101 |
Malts, essences and concentrates of coffee, tea or mate, or Paraguay tea and ready-made products containing them or coffee, tea or mate, or Paraguay tea; roasted chicory and other roasted coffee substitutes and malts, essences and concentrates |
||
|
42 |
2103 |
Products used to make sauces and ready-made sauces; flavoring agents and mixed spices; mustard powder and ready-made mustard |
||
|
43 |
2106 |
Food products not otherwise indicated |
||
|
44 |
2201 |
Waters, including natural or artificial mineral, sparkling without sugar or other sweetening or flavoring substances; ice and snow |
||
|
45 |
2202 |
Waters, including mineral and sparking containing sugar or other sweetening or flavoring substance, other non-alcoholic beverages, except for fruit or vegetable juices indicated in goods item 2009 |
||
|
46 |
2203 |
Malt beer |
||
|
47 |
2204 |
Grape wines including fortified wines; grape ciders, except for those indicated in goods item 2009 |
||
|
48 |
2208 |
Undenatured ethyl alcohol with an alcohol concentration of less than 80% vol .; distillates and spirits obtained by distillation, liqueurs and other alcohol-containing beverages |
||
|
49 |
2306 |
Oilcake and other solid waste and residues obtained during the extraction of vegetable fats and oils, except for goods items 2304 or 2305, both milled or not milled, not granulated or granulated |
+ |
|
|
50 |
2402 |
Cigars, cigars with cut ends, cigarillos and cigarettes, mouthpiece cigarettes with tobacco or its substitutes |
||
|
51 |
2523 |
Portland cement, aluminate cement, cement slag, sulfate-resistant cement and similar hydraulic cements, colored or not colored, ready-made or in the form of bricks |
||
|
52 |
2614 |
Ore and titanium concentrates |
||
|
53 |
2709 |
Crude oil or petroleum products obtained from bituminous rocks (minerals) |
||
|
54 |
2710 |
Crude oil or petroleum products obtained from bituminous rocks (minerals) other than crude; products not othwerwise indicated, containing 70% or more of petroleum or petroleum products obtained from bituminous rocks (minerals), these petroleum products being the main constituents of the products; used oil products |
||
|
55 |
2711 |
Petroleum gases and other hydrocarbons in the gaseous state |
||
|
56 |
2814 |
Ammonia (anhydrous or in aqueous solution) |
||
|
57 |
2901 |
Acyclic hydrocarbons |
||
|
58 |
3101 |
Fertilizers of animal or vegetable origin, mixed or not, chemically treated or not; fertilizers obtained from the mixing or chemical treatment of substances of animal or vegetable origin |
||
|
59 |
3102 |
Mineral, chemical or nitrogen fertilizers |
||
|
60 |
3214 |
Glass putty, garden putty, resin cements, putty (for sealing) and other mastics; putties for painting works; non-refractory mixtures for surface preparation of facades, interior walls of buildings, floors, ceilings, etc. |
+ |
|
|
61 |
3401 |
Soap; surface-active organic substances and detergents used as soap, in the form of bars, pellets or curly shaped articles, containing soap or not; surfactants and liquid or cream-based skin cleansers, put up for retail sale, containing soap or not; paper, cotton, felt and unwoven textiles, impregnated or covered (partially or completely) with soap or detergent |
+ |
|
|
62 |
3406 |
Any candles (paraffinic, stearic, sebaceous, waxy, simple and figured) and similar articles |
+ |
|
|
63 |
3814 |
Complex organic solvents and thinners, not otherwise specified; ready-made substances for paint or varnish removal |
+ |
|
|
64 |
3824 |
Ready-made binder mixtures for use in the manufacture of foundry molds or cores; chemical products and preparations of the chemical or allied industries (including preparations consisting of mixtures of natural products), not otherwise indicated |
||
|
65 |
3924 |
Tableware or kitchenware, other household articles, sanitary or toilet articles made of plastic |
+ |
|
|
66 |
4011 |
Tires and new pneumatic rubber tyre covers |
||
|
67 |
4202 |
Valises, suitcases, travel bags, briefcases, cases for business papers, briefcases, school bags, cases for eyeglasses, binoculars, photo, film and video cameras, for musical instruments, weapons, holsters and similar cases; travel bags, thermos bags for food and beverages, cosmetic bags, backpacks, ladies' handbags, household bags, purses, wallets, cases for geographical maps, cigarette cases, kits, bags for work tools, sports bags, cases for bottles, powders , jewelry boxes, cases for cutting articles and similar articles, made of genuine or composite leather, plastic sheets or textile materials, vulcanized fibers or cardboard, entirely covered or mostely covered with such materials or paper |
+ |
|
|
68 |
4203 |
Articles of clothing and accessories for clothing, made of leather or composition leather |
+ |
|
|
69 |
4301 |
Raw fur (including heads, tails, paws and other trimmings suitable for use in the manufacture of fur products), except for leather and skins indicated in goods items 4101, 4102 or 4103 |
||
|
70 |
4302 |
Fur skins tanned or exposed (including heads, tails, paws and other parts or trimmings of fur skins), unconnected or joined (without the addition of other materials), except for those indicated in goods items 4303 |
||
|
71 |
4418 |
Joinery and carpentry components, including porous wood panels, prefabricated flooring panels, shingles and roof lathings |
+ |
|
|
72 |
5407 |
Synthetic complex filament fabrics, including fabrics made of materials indicated in goods items 5404 |
||
|
73 |
5516 |
Fabrics made of artificial staple fibers |
+ |
|
|
74 |
5804 |
Tulle and other net fabrics, except for woven fabrics, knitted fabrics of machine or hand knitting; lace in a piece, ribbon or single ornament, except for cloths indicated in goods items 6002-6006 |
+ |
|
|
75 |
6109 |
T-shirts, shirts and other knitted underwear |
+ |
|
|
76 |
6113 |
Clothing of knitted fabric indicated in good items 5903, 5906 or 5907 |
+ |
|
|
77 |
6114 |
Other knitted clothes |
+ |
|
|
78 |
6115 |
Knitted tights, stockings, socks, stockings and socks and other hosiery, including compression hosiery (for example, stockings for patients with varicose veins) and shoes without soles |
+ |
|
|
79 |
6116 |
Knitted gloves, mittens |
+ |
|
|
80 |
6309 |
Clothes and other used articles |
||
|
81 |
6402 |
Other footwear with sole or uppers made of rubber or plastic |
||
|
82 |
6404 |
Shoes made of rubber, plastics, genuine leather or composite leather and uppers with textile materials |
+ |
|
|
83 |
6702 |
Artificial flowers, leaves, fruits and parts thereof; articles of artificial flowers, leaves or fruits |
+ |
|
|
84 |
6810 |
Building bricks, floor blocks, load-bearing or brickwork tiles or similar ceramics |
||
|
85 |
6904 |
Building bricks, floor blocks, tiles or load-bearing or similar ceramics |
||
|
86 |
6911 |
Tableware or kitchenware, other household and toilet articles, made of porcelain |
+ |
|
|
87 |
7019 |
Fiberglass (including glass fiber) and articles thereof (e.g. filaments, fabrics) |
+ |
|
|
88 |
7210 |
Flat carbon steel, 600 mm wide or more, clad, plated or with other coating |
||
|
89 |
7318 |
Screws, bolts, nuts, capers, screws, rivets, keyholes, pins, washers (including spring washers) and similar articles, of ferrous metal |
+ |
|
|
90 |
7403 |
Refined cooper and untreated cooper alloys |
||
|
91 |
8205 |
Hand tools (including diamond cutters), not otherwise indicated; soldering lamps; vise, clamps and similar tools, except accessories or parts of machines; anvils; the upper is portable; grinding wheels with support frames, manual or foot operated |
||
|
92 |
8403 |
Central heating boilers, except for boilers indicatedin goods item 8402 |
+ |
|
|
93 |
8415 |
Air-conditioning installations consisting of engine fans and apparatus for changing the temperature and humidity of the air, including air conditioners in which the humidity is not separately regulated |
+ |
|
|
94 |
8458 |
Metal-cutting lathes (including multi-purpose) |
+ |
|
|
95 |
8467 |
Hand pneumatic, hydraulic tools, or tools with electric or non-electric engine mounted |
+ |
|
|
96 |
8517 |
Telephones, including telephone sets for cellular networks and other wireless communications networks; other apparatus for transmitting or receiving voice, images and other information, including apparatus for communication on a wired or wireless network (eg, on a local or global communication network), except for the the transmitting or receiving apparatus indicated in goods items 8443, 8525, 8527 or 8528 |
||
|
97 |
8701 |
Tractors (excluding tractors indicated in goods item 8709) |
||
|
98 |
8704 |
Motor vehicles for transportation of goods |
||
|
99 |
8712 |
Two-wheeled bicycles and other bicycles (including three-wheeled bicycles for transportation of goods), without engine |
+ |
|
|
100 |
9404 |
Mattresses; bedclothes and similar items (for instance, mattresses, quilt duvets and feathered blankets, couch cushions, pouffes and pillows), with springs or filled with any material or made of sponge rubber or polymer materials, with cover |
+ |
|
|
101 |
9503 |
Tricycles, scooters, pedal cars and similar toys with wheels; prams; dolls; other toys; small models (on scale) and similar toy models, active or inactive, different puzzles |
||
|
102 |
9506 |
Inventory and equipment for physical education, gymnastics, athletics, and other sports (including table tennis) or outdoor activities not otherwise indicated; swimming pools and pools for kids |
+ |
|
|
103 |
9507 |
Fishing rods, hooks and other fishing equipment with fish line; landing, butterfly and similar nets; baits in the form of birds (except for those indicated in goods items 9208 or 9705) and similar products for hunting or shooting |
+ |
|
|
104 |
9619 |
Sanitary pads (napkins) and tampons, baby nappies and diapers and similar products made of any material |
+ |
|
|
105 |
20.12 |
Dyes and pigments |
||
|
106 |
20.15 |
Fertilizers and nitrogen substance |
||
* new risk products and services
