As we noted earlier, pursuant to the Law of Ukraine No. 2245-VII of 07.12.2017 “On Amendments to the Tax Code of Ukraine and certain legislative acts of Ukraine to ensure the balance of budget revenues in 2018”, the Cabinet of Ministers of Ukraine adopted Resolution No. 117 of 21.02.2018, which approved: “The procedure for suspension of registration of the tax invoice/calculation adjustment in the Unified Register of Tax Invoices”, “The organization of work of the commissions that decide to register a tax invoice/calculation adjustment in the Unified Register of Tax Invoices or refusal in such registration”, “Procedure for considering complaints against the decisions of the commissions that decide to register a tax invoice/calculation adjustment in the Unified Register of Tax Invoices or refuse to register them”.
If the basic algorithm for suspending the registration of tax invoices and calculation adjustments (TI/CA) has remained almost unchanged, then the order of their “unlocking” has undergone significant changes. We will figure out what exactly has been changed, and whether this will simplify the life of the taxpayers.
As before, the taxpayer will be informed of the fact of suspension of the registration of the TI/CA by a receipt that must be sent by the supervisory authority automatically during the operational day.
In order to “unlock” the TI/CA, the taxpayer provides electronically the supervisory authority (SFS) with the explanations and copies of the documents. The term for filing them, which is 365 calendar days, following the date of occurrence of the tax obligation, reflected in the TI/CA, has remained unchanged.
An important change is that from now on, the taxpayer has the right to submit the explanations and copies of the documents for several TI / CAs at once, and not for each one separately, as it has been before. It should be noted that one of the following conditions must be observed for this:
TI/CA are issued for one recipient under the same contract;
the same operations are reflected in TI/CA (with the same codes of goods according to UСGFEA or service codes according to the State Classifier of Products and Services).
our opinion, such an innovation is quite correct, since a taxpayer will not spend a lot of time on multiple explanations and documents on a large number of TI/CA in relation to the same counterparty under a certain contract or on the same type of transactions, since it is more preferable to make it one “package”. In addition, it will simplify the consideration of this issue by the commissions that will not consider separately each TI/CA. Apparently, this should simplify the work with counterparties on long-term supply contracts.
The commissions which consider the explanations and copies of the documents on the “blocked” TI/CA have been changed. Now the commissions are divided into:
Regional level commissions (the main departments of the SFS in the regions, Kyiv and the Office of major payers of the SFS).
Central level commissions (State Fiscal Service).
The regional level commissions within 5 working days following the day of receipt of explanations and copies of documents:
make a decision;
register the decision in the register;
send a decision to the taxpayer on registration or refusal to register TI/CA.
The regional level commission has the right to perform these actions with respect to the taxpayers whose volume of supply specified in the TI/CA registered in the current month is less than 30 million UAH.
If the taxpayer has the volume of supply specified in the TI/CA registered in the current month, is more than 30 million UAH, then the regional level commission within 5 working days following the day of receipt of the explanations and copies of the documents:
makes decisions;
registers preliminarily the decision on registration or refusal to register TI/CA;
sends the decision to the central level commission.
The central level commission within 7 working days following the day of receipt of explanations and copies of documents, but not earlier than receiving a decision on registration or refusal to register TI/CA in a separate register of the regional level commission, may take a different decision on the registration or refusal to register TI/CA.
The decision taken by the central level commission is registered in a separate register and sent to the taxpayer, and the decision of the regional level commission is canceled.
It should be noted that all decisions come into force after their registration in the register. In this case, the register of TI/CA, which registration is suspended, will be published daily on the official website of the State Fiscal Service of Ukraine.
The situation when the central level commission did not take a decision regarding the registration of the TI/CA was also settled. In this case, the decision of the regional level commission enters into force from the day following the end of the 7-day period and is sent to the taxpayer, and the TI/CA is registered in the register.
Such two-level decision-making process on the registration of TI/CA can significantly complicate the administration of taxes for major taxpayers. In addition, such taxpayers will have legal uncertainty for some time. Since if the regional commission decides to register TI/CA, then there is a high probability that this decision will be canceled within the next 7 days. Unfortunately, this norm contains large corruption risks.
As before, the decision of blocking the TI/CA may be appealed in administrative or judicial order.
Administrative appeal has remained single-level, and the consideration of complaints is carried out by the Commission of the State Fiscal Service of Ukraine.
The complaint must be submitted within 10 calendar days from the day of entry into force of the decision of the commission.
But we should pay attention to the fact that now the complaint is filed electronically and the decision taken on the basis of its consideration is also sent to the taxpayer’s email address. Therefore it is very important to specify your email address in the complaint. You can get to know about the electronic communications, through which a complaint may be filed, on the official website of the SFS of Ukraine.
It is should be noted that, on considering a complaint, the SFS Commission of Ukraine verifies the documents attached to it for their validity by checking the data contained in such copies of the documents with the data that are received or may be obtained from other sources of information (registers maintained by state bodies, documents, in particular electronic ones).
It is very strange, but in this case, the commission of the SFS of Ukraine actually conducts a desk audit or a counter reconciliation, which are the functions not inherent to it.
Summarizing the above, you can pay attention to the following main changes that have occurred in the part of the “blocking/unlocking” the TI/CA:
division of commissions that decide to register TI/CA into central and regional ones;
opportunity to provide explanations and copies of the documents at once for several TI/CA;
two-tier system of decision-making on registration/refusal to register TI/CA (if the volume of supply is more than 30 million UAH);
filing a complaint and obtaining a decision of the SFS of Ukraine electronically.
It is still unknown how the updated system of “blocking” TI/CA will work and how much it will complicate or simplify the life of business. The specialists of Finance Business Service will monitor the development of the practice of applying the updated system and continue to provide effective advice and solutions to their customers.
As we noted earlier, pursuant to the Law of Ukraine No. 2245-VII of 07.12.2017 “On Amendments to the Tax Code of Ukraine and certain legislative acts of Ukraine to ensure the balance of budget revenues in 2018”, the Cabinet of Ministers of Ukraine adopted Resolution No. 117 of 21.02.2018, which approved: “The procedure for suspension of registration of the tax invoice/calculation adjustment in the Unified Register of Tax Invoices”, “The organization of work of the commissions that decide to register a tax invoice/calculation adjustment in the Unified Register of Tax Invoices or refusal in such registration”, “Procedure for considering complaints against the decisions of the commissions that decide to register a tax invoice/calculation adjustment in the Unified Register of Tax Invoices or refuse to register them”.
If the basic algorithm for suspending the registration of tax invoices and calculation adjustments (TI/CA) has remained almost unchanged, then the order of their “unlocking” has undergone significant changes. We will figure out what exactly has been changed, and whether this will simplify the life of the taxpayers.
As before, the taxpayer will be informed of the fact of suspension of the registration of the TI/CA by a receipt that must be sent by the supervisory authority automatically during the operational day.
In order to “unlock” the TI/CA, the taxpayer provides electronically the supervisory authority (SFS) with the explanations and copies of the documents. The term for filing them, which is 365 calendar days, following the date of occurrence of the tax obligation, reflected in the TI/CA, has remained unchanged.
An important change is that from now on, the taxpayer has the right to submit the explanations and copies of the documents for several TI / CAs at once, and not for each one separately, as it has been before. It should be noted that one of the following conditions must be observed for this: