As clarified by the press service of the Ministry of Finance, the changes are aimed at eliminating misunderstandings between taxpayers and regulatory authorities.
The new provisions provide for:
- expansion of the indication of unconditional registration of tax invoices/adjustment calculations, in particular, tax invoices and adjustment calculations, in which the volume of supply/adjustment does not exceed 5 thousand hryvnia, are excluded from monitoring. At the same time, the volume of transactions in the current month on such tax invoices/adjustment calculations does not exceed UAH 500 thousand;
- Change of the form of the decision on the compliance of the taxpayer to the riskiness criteria and the decision on taking into account/not taking into account the table of data of the taxpayer;
- risk criteria regarding failure to submit VAT returns and failure to submit financial statements shall be applied taking into account the possibility/impossibility of submitting such statements under martial law (paragraph 69.1 item 69 of the Tax Code);
- the introduction of a directory of tax information codes that are the basis for deciding whether a taxpayer meets the risk criteria. The codes will be determined by the DSS and posted on the official website of the DSS. indicators for which the positive tax history is determined for taxpayers who are on the simplified system of taxation of the fourth group of single tax (agricultural enterprises);
- it was enlarged the index of positive tax history of the payer of value added tax on simultaneous performance of conditions for achievement of volume of supply for the current period, in particular increasing requirements for volume of supply from 500 thousand UAH to 1 million UAH and for one recipient from 50 thousand UAH to 100 thousand UAH;
- a one-time automatic registration of tax invoices/adjustment calculations stopped for the period from October 14, 2022 until the date on which the proposed amendments come into force has been introduced, if a decision on registration of taxpayer data table with codes of goods according to UKT VED and/or codes of services according to the State Classifier of Products and Services reflected in submitted for registration tax invoices/adjustment calculations.
The amendments also provide for the mitigation of risk criteria for operations:
- by adding a markup factor of 1.5 to the formula for determining the balance of goods, within which an adjustment calculation can be recorded to reduce the amount of tax liabilities;
- a transaction for which the calculation of the adjustment for the supply of electricity, natural gas and thermal energy will not be considered as risky.
PigUA.info by agravery.com