Taxes

Risky goods and services: new update

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

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