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Finance Business Service

The Ministry of Finance Has Published Draft of Next Changes in Criteria for Blocking TI/AC


On October 23, the Draft Order of the Ministry of Finance of Ukraine “On Approval of changes in the Criteria for risk assessment sufficient to stop the registration of the tax invoice/adjustment calculation in the Unified Register of Tax Invoices” was published.
According to the explanatory memorandum, the Draft Order has been designed to provide the compliance with the rights, legitimate interests and equal conditions of taxpayers in applying the provisions of the TCU in case of "blocking", as well as to improve the criteria for monitoring the TI and CA, implemented by the SFS.
What are the key innovations?
First, two new criteria have been added to the list of criteria:

  • availability of court judgment against an official or persons of business entity under articles 205, 212 of the CCU;
  • AC compiled by the supplier of goods/services to the TI drawn up on the recipient - VAT payer if there is a change in the cost of goods/services more than twice and/or a change in the nomenclature of goods/services (for the codes of goods according to the UCG EEA, the change of the first four digits of the code, and for service codes in accordance with the State Classification of products and services - the first two digits).

Secondly, according to the draft, the automatic registration of the Table will also refer to the payers where:

  • the values ​​of indicators D and P, calculated in the order provided for in subparagraph 4, paragraph 5 of these Criteria, have the following dimensions: D> 0.02, P
  • the volume of supply of goods/services in the TI/AC, compiled from January 1, 2017 in the Register, indicated in the information in accordance with the Supplement to these Criteria, is more than 25% of the total volume of supply for the relevant period.

Accordingly, the monitoring criterion will be adjusted with respect to the volume of supply, but it is still unknown who the changes will refer to.
The third significant addition is the introduction of a norm on the non-acceptance of information provided by the payer in Monitoring. So, if the information is received regarding the provision of inaccurate information in accordance with the Table, or other information implying the riskiness of the operation, the Commission of the SFS is authorized to decide not to take this information into account. If such information has been taken into account by the Monitoring System automatically, then after the adoption of the above-mentioned decision, it is not subject to automatic accounting.
And at conclusion, it has been clarified: if according to the results of the Monitoring it is determined that the TI/AC corresponds to one of the conditions specified in subparagraph 2, 3, 4, paragraph 6 of the Criteria, its registration is stopped in accordance with the requirements of p.201.16 of the TCU.
We remind that recently – on October 13 – the changes in the Criteria relating to the blocking conditions of TI/AC for farmers have been adopted by the Order of the Ministry of Finance No.776.

Ролан Бондарец
Lawyer in tax disputes
Finance Business Service