Starting from December 9th, the procedure for suspending the registration of a tax invoice / adjustment calculation in the Unified Register of Tax Invoices has been altered

On December 9, 2023, Cabinet of Ministers Order No. 1154 of November 7, 2023, came into effect, introducing amendments to the provisions approved by the government's order of December 11, 2019, No. 1165.

The State Tax Service reminds that the introduced changes encompass:

1. Modification of one of the criteria for unconditional registration of a tax invoice/correction calculation (hereinafter referred to as TI/CC) in the Unified Register of Tax Invoices (increasing the amount of VAT payment from 1 million UAH to 10 million UAH). The previous version of the unconditional registration criterion is now transferred to the indicators determining the positive tax history of the value-added tax (hereinafter - positive history).
2. Modification of point 2 of the positive history: the indicator will be activated if, within the last 6 consecutive months, the taxpayer has formed 75% of the tax credit from the total purchase amount not exceeding four UKTZED and 75% of tax obligations from the total supply amount - for one UKTZED. In this case, the "total load" (indicator D) must be more than 5%.
3. Modification of point 5 of the positive history: the calculation of the indicator for the payment of social security contributions from employee wages is changed to the payment of personal income tax. The indicator will be activated if the average monthly amount of personal income tax for the last 12 months exceeds the amount calculated from double the minimum wage, and the average monthly number of employees in this period is not less than 5 persons.
4. Addition of new indicators of positive history:

Point 8 is activated if the following conditions are met simultaneously:

• Explanations are provided for all suspended TI/CC;
• For all Explanations for which the deadline for consideration has expired, positive decisions have been made in favor of the taxpayer;
• The current TI/CCs indicate UKTZEDs for which positive decisions were made;
• There is no significant increase in the monthly VAT amount compared to the previous year for the UKTZED for which positive decisions were made (in the current period, the VAT amount in registered TI/CCs does not exceed 1.4 times the highest monthly VAT amount for the last year);
• The monthly transaction volume for the last 6 reporting periods exceeds UAH 500,000;

Point 9 is activated if the following conditions are met for the 36 months before submitting the TI/CC for registration:

• There is no arrears in tax and fee payments;
• Timely reporting has been submitted;
• TI/CCs have been registered in a timely manner;
• The average monthly transaction volume for the last 6 reporting periods exceeds UAH 500,000;
• In the current month, the "load" (indicator D) is more than 5%, and there is no significant increase in the monthly VAT amount compared to the previous year (not more than 1.4 times).