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Finance Business Service

New changes to criteria will simplify registration of TI for agricultural sector


The Ministry of Finance of Ukraine has developed a solution that will improve the operation of the system of registration suspension of the TI and it will allow to avoid blocking of the TI of the real sector of the economy. The innovation mainly relates to the agricultural sector, since the increase in the percentage of "blockages" has been recorded in it recently.
We remind that since July 1, the system of automated registration of tax invoices has begun to work in full force, designed to prevent billions of twists with VAT and to counter the receipt of tax credits by the unscrupulous payers. However, the practice shows that due to inadequate operation of the system, the honest Ukrainian business sometimes suffers.
According to the results of daily monitoring of the system's operation in the context of different branches, the Ministry of Finance discovered a significant increase in the number of suspended tax invoices of the payers of the real sector in the sphere of agriculture, forestry and fisheries. In June 2017, the share of the invoices issued in this industry was 5% of the total number of suspended TI/ AC, in July - 18%, and in August - 29%.
After holding a series of meetings with the farmers, the Ministry of Finance developed and adopted a decision that would simplify the process of registration of tax invoices for them. The following changes to the Criteria were approved:
1. For all payers. The payers can provide a technological card prior to the transaction, and it will be considered within 10 working days. If this card is registered by the SFS in accordance with the established form, the TI / AC will not be blocked for this operation.
2. For the payers of the agricultural sector. The technological card is taken into account automatically by the monitoring system without consideration by the SFS, if:
2.1. The payer-commodity producer of the agricultural sector is included in the Register of Recipients of the Budget Subsidy in accordance with the Law of Ukraine on “State Support of Agriculture of Ukraine;
2.2. On December 31, 2016, the payer applied a special taxation regime in accordance with the art. 209 TCU;
2.3. Yet, if such payers (clauses 2.1, 2.2) have a total area of ​​their own or leased land of more than 200 ha inclusive as of January 1, 2017, which was declared before February 20, 2017, and for the period from January 1, 2017, there was no simultaneous change of the founder and director of the enterprise.
Now the changes are on the coordination in the Central Organ of Authority. After their entry into force, the honest taxpayers of the agricultural business sector will no longer experience difficulties with the registration of the TI /AC.

Ролан Бондарец
Lawyer in tax disputes
Finance Business Service