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The “blocking” criteria and conditions for submitting documents to the SFS have undergone changes

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 delivery of the relevant goods / services specified in the tax invoices / adjustment calculations registered since January 1, 2017 in the Register, and the prevalence in such a balance (more than 75% of such total balance) of goods with codes respectively UCG FEA, which are determined by the SFS, and the lack of the goods / services specified in the tax invoice submitted for the registration in the Register in the information submitted by the taxpayer in the prescribed form as the commodity / service which is supplied (produced) on a constant basis”. In addition, the Order provided for the introduction of amendments to the Comprehensive list of the documents sufficient for making a decision on the registration of the TI/ AC in the URTI. Thus, in the current wording approved by the Order of the MFU No. 467, in the first paragraph of paragraph 2, concerning the submission of the documents to the SFS electronically, the words “can submit” were replaced by “submits”. Therefore, this method is mandatory now.
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