In connection with the introduction of martial law in accordance with the Decree of the President of Ukraine of 24.02.2022 №64 / 2022 throughout Ukraine and in order to enable taxpayers to declare their tax liabilities for value added tax, the State Tax Service of Ukraine informs.
Taxpayers in order to ensure the declaration of value added tax liabilities payable to the budget for the reporting period February 2022 in the value added tax reporting for such reporting period declare tax liabilities and tax credit subject to the following features:
– tax liabilities and tax credit, which as of February 24 are confirmed by tax invoices registered in the Unified Register of Tax Invoices (hereinafter – ERPN) and calculations of adjustments to them are reflected in the relevant sections of tax reporting in the general order;
– tax liabilities and tax credit, which as of February 24 and until the end of martial law throughout Ukraine are not confirmed by registered in the ERPN tax invoices and calculations of adjustments to them, are reflected in the tax reporting on value added tax on the basis of available in payer of primary (settlement) documents (RRO documents, acts of acceptance – transfer, acts of performed works / rendered services, etc.), drawn up (received) by the taxpayer for transactions on supply and purchase of goods / services in accordance with the Law of Ukraine “On Accounting and Financial Reporting” in Ukraine”.
After the end of martial law, taxpayers are obliged to ensure registration in the ERPN of all tax invoices and adjustment calculations, the registration of which is postponed during martial law, and all tax liabilities and tax credits declared by taxpayers during such martial law on the basis of available at the payer of primary (settlement) documents, are subject to obligatory specification (adjustment) taking into account the data of tax invoices and calculations of adjustment registered in ERPN.
Additionally, we inform you that the form of tax invoice / adjustment calculation, taking into account the changes made by the order of the Ministry of Finance of Ukraine from 17.01.2022 № 15, will be available to taxpayers after martial law, taxpayers will be informed.
