Subject to provisions of Paragraph 200 Note 1.9 Article 200 Note 1 of the Tax Code of Ukraine as of № 2755-VI with changes and amendments (hereinafter – TCU), the taxpayers will be able to register tax invoices / adjustment calculations in the Unified Register of Tax Invoices (even with negative value of registration limit determined according to Paragraph 200 Note 1.3. Submitting the VAT declarations, which reflect tax liabilities formed on the basis of taxpayer's primary (settlement) documents and not confirmed by registered of tax invoices and adjustment calculations in the Unified Register of Tax Invoices, the taxpayer will have formed an indicator of the SExcess and, accordingly, reduction of registration limit in the VAT Electronic Administration System.Īfter an end of the martial law, payers are obliged to ensure registration of all tax invoices and adjustment calculations in the Unified Register of Tax Invoices, registration of which is postponed for a duration of the martial law.
Will there be an excess in the SVAT Electronic Administration System and, accordingly, reduction of registration limit in the VAT Electronic Administration System submitting the VAT declarations, which reflect tax liabilities formed on the basis of primary documents available to the payer and not confirmed by tax invoices and adjustment calculations registered in the Unified Register of Tax Invoices?
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