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Finance Business Service

Ministry of Finance Has Approved Next Changes to Criteria for Blocking TI


The Order of the Ministry of Finance of 09.11.2017 No.926 “On approval of changes to the criteria for assessing the risk degree sufficient to suspend the registration of tax invoice/adjustment calculation in the Unified Register of Tax Invoices” entered into force.

The innovations approved by the document assume:

  • Automatic accounting of the information from the technological table (hereinafter referred to as “the Table”) by the Monitoring system and for the payers whose indicators D and P, calculated in the order given in subpar. 4 clause 5, have the following dimensions: D> 0.02, P˂Pm × 1,3, and the volume of goods/services deliveries in TI/AC, compiled from 01.01.2017 in the URTI listed in the Table, is more than 25% of the total volume of supplies for the relevant period;
  • Making the decision of non-inclusion of information from the Table by the SFS Commission in case if the supervisory authority receives the information indicating that the taxpayer has provided untrue data in the Table or about the riskiness of the operation. If such information has been automatically taken into account by the Monitoring system, after making the decision of non-inclusion of the information by the SFS Commission in accordance with this paragraph, such information from the Table is not subject to automatic accounting;
  • Automatic calculation of indicators D and P by the SFS on each 10th day of the calendar month following the reporting month, which become available for the payer in the Electronic Cabinet;
  • New version of the 1st blocking criterion: the volume of supply of goods/services specified in the TI/AC, which is submitted for registration in the URTI, 1.5 times bigger than the value which equals the difference in the volume of the acquisition in the customs territory of Ukraine of such goods/services (except for the volume of acquisition of goods/services for transactions which are exempt from taxation and subject to taxation at zero rate) and/or the import of such goods into Ukraine specified from 01.01.2017 in the received TI/AC registered in the URTI and the volume of deliveries of the relevant goods/services indicated in the TI/AC registered since 01.01.2017 in the URTI, and the preponderance in such a balance (more than 75% of such total balance for payers whose D value make up more than 0,03, more than 60% - from 0.02 to 0.03, more than 50% - from 0.015 to 0.02, more than 40% - from 0.01 to 0.015, more than 30% - from 0.005 to 0.01, more than 20% - to 0.005) of goods with codes according to the UCG FEA, which are determined by the SFS, and the lack of the goods/services specified in the TI submitted for the registration in the URTI in the information provided by the taxpayer in the established form, as a product/service, which is supplied (produced) on an ongoing basis”;
  • Introduction of the 3rd blocking criterion of the following content: AC, compiled by the supplier of goods/services to the tax invoice, which is compiled for the VAT recipient-payer if the change of the cost of the goods/services is assumed more than two times and/or the change of the nomenclature of goods/services ( for the codes of goods according to UC FEA - the change of the first four digits of the code, and for codes of services in accordance with the SCPS - first two digits of the codes);
  • TI/AC blocking in case of compliance with 2 and 3 blocking criteria (the latest criterion is new).
Ролан Бондарец
Lawyer in tax disputes
Finance Business Service