Changes in the system of electronic administration of VAT
The Cabinet of Ministers of Ukraine changed the Order of electronic administration of VAT by adopting the regulation, dated 04.02.2015 N82.
The document, in particular, established that the system of electronic administration of the tax is introduced by stages:
- During the transition period (until July 1, 2015 or other date determined by a certain decision of the Verkhovna Rada of Ukraine on the reduction of this period) - in a text mode;
- On mentioned date - on a permanent basis.
The amount of tax, for which the taxpayer has the right to register the tax invoices and / or calculations ofcorrecting, may be increased by the taxpayer to include the amount of outstanding balances of tax, declared for budgetary compensation for the reporting (tax) periods till February 1, 2015.
This decision should be noticed by the taxpayer in an application, which is submitted as part of the tax return for the reporting (tax) period (during which it was made) after February, 1, 2015.
The State Fiscal Service, after the cameral tax audit of mentioned tax return, automatically increases the amount of tax for which the taxpayer has the right to register the tax invoices and / or calculations ofcorrecting for the appropriate amount, and informs the taxpayer about the amount of increase by email upon his request.
The amount of such increase should be noted by the taxpayer in the tax credit of the tax return for the reporting (tax) period during which it was made.
