Rules for Keeping VAT Recovery Register Entered Into Force
Resolution of the Cabinet of Ministers of Ukraine № 68 as of 22.02.2016 "On Approval of Rules for Keeping the Recovery Value Added Tax Register" entered into force on February 23.
The Registers of VAT Recovery are developed by the State Fiscal Service in accordance with the following data:
- Declarations and refining VAT calculations and applications submitted as a part of tax statements or refining calculations accepted by the State Fiscal Service of Ukraine at the local level;
- Tax information collected and received by fiscal authorities.
The date of application inclusion into the register is considered to be the date of provision of the following:
- Declaration for the reporting period in case the application is submitted within its contents;
- Refining calculation in case the application is submitted within its contents;
- Declarations with violation of the deadlines for submission for the reporting period in case the application is submitted within its contents.
The registers are published at the official State Fiscal Service’s web-site on a daily basis.
