The Main Directorate of the State Tax Service in Ivano-Frankivsk Oblast has announced that, on a temporary basis, for the duration of martial law in Ukraine and for six months following the month in which martial law is terminated or lifted, the registration of tax invoices and/or adjustment calculations to tax invoices in the Unified Register of Tax Invoices shall be carried out subject to the following deadlines:

– for tax invoices/adjustment calculations to tax invoices drawn up from the 1st to the 15th calendar day (inclusive) of a calendar month – by the 5th calendar day (inclusive) of the calendar month following the month in which they were drawn up;

– for tax invoices/adjustment calculations to tax invoices drawn up from the 16th to the last calendar day (inclusive) of the calendar month – by the 18th calendar day (inclusive) of the calendar month following the month in which they were drawn up;

– for adjustment calculations drawn up by the supplier of goods/services to a tax invoice issued to the recipient – a taxpayer, in which a reduction in the amount of compensation for the cost of goods/services to their supplier is provided for – within 18 calendar days from the date of receipt of such an adjustment calculation to the tax invoice by the recipient (purchaser).

These amendments are provided for by Law of Ukraine No. 2876-IX of 12 January 2023 “On Amendments to Section XX ‘Transitional Provisions’ of the Tax Code of Ukraine regarding the reinstatement of restrictions on the gambling business operating under the simplified taxation system”, which came into force on 8 February 2023 and pursuant to which, in particular, amendments have been made to Subsection 2 of Section XX “Transitional Provisions” of the Tax Code of Ukraine.

Source: Main Directorate of the State Tax Service in Ivano-Frankivsk Region