The “blocking” criteria and conditions for submitting documents to the SFS have undergone changes
On July 21, 2017, the Ministry of Finance of Ukraine approved changes to the Criteria for assessing the degree of risks that is sufficient to stop the registration of a tax invoice / adjustment calculation in the Unified Register of Tax Invoices. The innovations will come into force at once after the official publication of the Order of the MFU No. 654 by which they are stipulated. The changes mainly concerned the subparagraph 1 of the paragraph 6 of the Criteria, which will introduce the following: "The volume of delivery of goods / services specified in the tax invoice / adjustment calculations submitted for the registration in the Register is 1.5 times greater than the amount that equals to the remainder of the difference of the volume of the acquisition in the customs territory of Ukraine of such goods / services (except for the volume of purchase of goods / services on the operations exempted from taxation and subject to taxation at zero rate) and / or import of such goods into the customs territory of Ukraine specified since January 1, 2017 in the received tax invoices / adjustment calculations, registered in the Register and customs declarations and the volume of...