State Tax Service Introduces “Roadmaps” for Businesses to Avoid Blocking Tax Invoices

The State Tax Service is introducing a new tool that will help businesses avoid blockage of tax invoices. These are “roadmaps” that will help VAT payers fill out and submit the Taxpayer Data Table without errors. This was reported on her Facebook page by the Acting Head of the State Tax Service Lesia Karnaukh.

The Taxpayer Data Table is summarized information on the codes of types of economic activity (KVED), codes of goods (UKTZED) and services (DKPP) that the payer regularly supplies, manufactures and sells on the territory of Ukraine.

Target groups for which the submission of the table is most relevant:

– production and processing sectors;

– construction;

– the sphere of provision of services and performance of works;

– agricultural producers.

“Roadmaps” are already available on the STS web portal at the following links:

https://tax.gov.ua/baneryi/onlayn-navchannya/pitannya-zupinennya-reestratsii-podatkovoi-nakladnoi/997560.html

https://tax.gov.ua/baneryi/onlayn-navchannya/pitannya-zupinennya-reestratsii-podatkovoi-nakladnoi/997563.html

What should be considered when submitting the VAT Payer Data Table so that the commission accepts it for consideration:

1. The table must be submitted with an explanation indicating the type of activity with a reference to tax and other reporting.

2. The table is submitted in electronic form using technical means of electronic communications.

3. In the case of conducting several types of activity, the table can be submitted separately for each type of activity.

4. A duplicate table is not submitted for codes that are in the considered Table.

5. The table must disclose the essence of business transactions, copies of documents confirming the specifics of the activity may also be provided.

For a positive decision of the commission, the payer must disclose the essence of his activity. The explanation must contain information about:

– the taxpayer and the specifics of his activity,

– labor resources involved in business activities (according to the Tax Calculation of Income Amounts),

– material resources (with reflection in form 20-ОПП and financial reporting): fixed assets, transport, land, special equipment,

– permits: licenses, permits and other necessary documents,

– a mandatory link to the payer’s tax and financial reporting.

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