As a result of decommunization, the street where the company is located has been renamed. Whether the entrepreneur needs to submit a notification in form No. 20- ОПП with updated information, read further.
Features of changes notification
The taxpayer is obliged to be registered with the relevant controlling bodies at the main and non-main place of registration, to report all objects of taxation and objects related to taxation to the controlling bodies at the main place of registration in accordance with the order of registration of taxpayers. This is provided for by items 63.3 and 66.5 of the Tax Code of Ukraine (hereinafter – the Tax Code).
In the event of changes in data or changes to documents submitted for registration, except for changes made to the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations, and changes reported by the taxpayer to the main place of accounting, the taxpayer is obliged to submit to the controlling body where registered, specified documents within 10 calendar days from the day of making changes to the specified documents.
According to item 66.1 of the Tax Code, the grounds for making changes to taxpayers' accounting data are, in particular, information from state registration authorities and documented information provided by taxpayers.
When to submit a notification in form No. 20-ОПП
In accordance with the provisions of the Tax Code, the accounting procedures for objects of taxation and objects related to taxation are defined in Sec . VIII of the Procedure for accounting of taxpayers and fees, approved by Order of the Ministry of Finance No. 1588 of December 9, 2011 (hereinafter – Procedure No. 1588 ).
Item 8.5 Sec. VIII of Order No. 1588 establishes that in the event of a change in information about the object of taxation, in particular its location, the taxpayer must provide the controlling authority at the main place of registration with a Notification of objects of taxation or objects related to taxation or through which activity is carried out in form No. 20-ОПП in accordance with Appendix 10 to Order No. 1588 (hereinafter - notification in form No. 20-ОПП) with updated information about the object of taxation in respect of which changes have taken place, in the same order and terms as when registering, creating or opening a tax facility.
In the event of a change in the location of the object of taxation in ch. 3 of the notification in form No. 20-ОПП in accordance with item 5 of Memo for filling out section 3 of Notification about objects of taxation or objects related to taxation or through which activities are carried out (appendix to the notification according to f. No. 20-ОПП), the new location of such an object is indicated.
In case of making changes to the legal documents (certificate of ownership, certificate of inheritance, sales contract, barter agreement, donation contract, etc.) in connection with the renaming of the streets on which the real estate object is located, and making of changes to the State Register of Real Property Rights (hereinafter – the Register) in connection with the change of name or renaming of the street, the taxpayer submits a notification in from No. 20-ОПП within 10 working days from the day of making changes to the Register.
Clarification of information for cash register/POS users
For business entities subject to Law of Ukraine No. 265/95-ВР of July 6, 1995 "On the use of registrars of settlement operations in the sphere of trade, public catering and services" as amended, item 8 of Chapter 2, Section II of the Procedure for registration and application of registrars of settlement operations, which are used for registration of settlement operations for goods (services), approved by Order of the Ministry of Finance No. 547 of June 14, 2016 (hereinafter – Order No. 547) and item 6 of Chapter II of the Procedure for registration, maintenance of the register and application of software registrars of settlement operations, approved by Order of the Ministry of Finance No. 317 of June 23, 2020 "On Amendments to Order of the Ministry of Finance of Ukraine No. 547 of June 14, 2016" (hereinafter – Order No. 317 ) it is established, that in the event that, in relation to the business unit indicated in the application for registration of the cash register or POS system (hereinafter – POS), the business entity did not notify the controlling authority about such an object of taxation in accordance with the requirements of item 63.3 of the Tax Code or in accordance with such notification that the relevant object is closed or is not operated by the business entity, the controlling body refuses to register the cash register or POS.
Item 2 of Chapter 3 of Section II of Order No. 547 and item 8 of Chapter II of Order No. 317 established that in the event of a change in data on a business entity, in particular, the address of the business unit, the business entity or a representative of the business entity submits an application for registration marked "Re-registration" to the controlling authority at the place of registration.
Therefore, for business entities that use the cash register and/or POS, in the event that the name of the city, street, etc., where the tax object (business unit) is located, in which the cash register and/or POS is used, is renamed, the notification in form No. 20-ОПП is submitted in order to avoid discrepancies between the information regarding the location of this business unit.
Taxpayers can submit notifications in form No. 20-ОПП by means of electronic communication in electronic form in compliance with the requirements of the laws on electronic document circulation and electronic trust services (item 8.4, Chapter VIII of Order No. 1588).
