Changes to the Procedure for the Operation of the Taxpayer’s Electronic Cabinet

The Order of the Ministry of Finance dated February 27, 2023 No. 110 approved changes to the Procedure for the Operation of the Electronic Cabinet, as detailed in the new edition of Annex 5 of the Order.

This Annex defines the list of tax information that, with the prior consent of the taxpayer in the amount determined by them, may be provided to his counterparties.

The Annex is supplemented with a provision according to which the taxpayer may grant counterparties the right to find out information about the presence of such a taxpayer in the list of taxpayers who meet the riskiness criteria of the taxpayer (date of inclusion in/exclusion from such a list, riskiness criterion).

Additionally, the taxpayer may consent to the disclosure of the following information about them:

– tax address;

– information about the place of registration;

– information about officials;

– presence of separate divisions;

– types of economic activity;

– availability of taxation objects.

– indebtedness (tax debt);

– accrued monetary obligations;

– amounts of paid taxes, fees, payments;

– availability of licenses;

– stop registration of tax invoices/adjustment calculations;

– untimely registered tax invoices/adjustment calculations;

– list of goods according to the Ukrainian Classification of Goods for Foreign Economic Activity;

– transfer pricing reporting;

– financial result before taxation;

– residual value of fixed assets and intangible assets;

– availability of export/import operations.

The above norms are intended to specify clause 421.2 of Article 421 of the Tax Code of Ukraine, according to which a taxpayer through an electronic cabinet may provide the controlling body with the consent to disclose to another taxpayer tax information about them in an independently determined amount. In turn, the taxpayer has the right to receive tax information about other taxpayers with the prior consent of such persons, as well as to receive such information as a document in the form established by the central body of executive power ensuring the formation and implementation of financial policy, in electronic form with the seal of the controlling body.