On 9 December 2023, Resolution No. 1154 of the Cabinet of Ministers of Ukraine dated 7 November 2023 comes into force, amending the procedures approved by Resolution No. 1165 of the Cabinet of Ministers of Ukraine dated 11 December 2019. This has been announced by the State Tax Service of Ukraine.
The following has been amended:
– one of the criteria for unconditional registration of a tax invoice/adjustment calculation (hereinafter – TI/AC) in the Unified Register of Tax Invoices (the VAT payment threshold has been increased from 1 million hryvnias to 10 million hryvnias). At the same time, the criterion for unconditional registration in the previous version has been transferred to the indicators used to determine a value-added tax payer’s positive tax history (hereinafter – positive history);
– Point 2 of the positive history: this indicator will apply if, over the last 6 consecutive months, 75% of the taxpayer’s tax credit from the total volume of purchases has been generated under no more than four UKTZED codes, and 75% of tax liabilities from the total volume of supplies – under a single UKTZED code. In this case, the ‘overall burden’ (indicator D) must be greater than 5%;
– Point 5 of the positive history: the calculation of the indicator regarding the payment of the Unified Social Tax (UST) on employees’ wages has been changed to the payment of personal income tax (PIT). The indicator will apply if the average monthly personal income tax amount for the last 12 months exceeds the personal income tax calculated on the basis of double the minimum wage and the average monthly headcount during that period is at least 5 persons.
New positive history indicators have been added:
– item 8 – triggered if the following conditions are met simultaneously:
– Explanations have been submitted for all suspended tax invoices/correction calculations;
– positive decisions in favour of the taxpayer have been made on all Explanations for which the deadline for consideration has expired;
– the current tax invoices/adjustment calculations specify the UKTZED codes for which positive decisions were made;
– there is no significant increase in the monthly VAT volume compared to the previous year for the UKTZED codes for which positive decisions were made (in the current period, the VAT amount in the registered tax invoices/correction calculations does not exceed 1.4 times the highest monthly VAT amount over the last year);
– the monthly volume of transactions over the last 6 reporting periods exceeds UAH 500,000;
-Clause 9 applies if, within 36 months prior to the submission of tax invoices/correction calculations for registration, the following conditions are met:
– there are no outstanding tax and duty liabilities;
-reports have been submitted on time;
– tax invoices/correction calculations have been registered on time;
-the average monthly volume of transactions over 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 volume compared to the previous year (no more than 1.4 times).
The full text of the resolution is available at the following link:
Source: State Tax Service of Ukraine