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Analysis of the Cabinet of Ministers of Ukraine Resolution No. 1187 dated October 18, 2024
General Provisions
The Cabinet of Ministers of Ukraine Resolution No. 1187 dated October 18, 2024, amends the Procedure for Suspending the Registration of Tax Invoices/Adjustment Calculations in the Unified Register of Tax Invoices. The amendments take effect 30 days after publication.
Main Changes to the Procedure
Amendment to Paragraph 3
The first paragraph of paragraph 3 is revised to clarify that tax invoices and adjustment calculations submitted for registration are checked for compliance with the criteria for unconditional registration. An exception is made for invoices issued in accordance with paragraph 97 of subsection 2 of section XX “Transitional Provisions” of the Code, which reflect operations under the export support regime.
Addition of Paragraph 3-1
The new paragraph 3-1 establishes the criteria under which tax invoices/adjustment calculations prepared in accordance with the export support regime are deemed eligible for unconditional registration. These criteria include:
- Ownership or use of agricultural land with an area of at least 500 hectares.
- The taxpayer is registered as a VAT payer for at least 365 days and has timely submitted declarations for the last 12 reporting periods.
- No current decisions regarding the riskiness of the taxpayer.
- The taxpayer is registered in an area not subject to hostilities or temporary occupation.
- The taxpayer is not in a state of bankruptcy, liquidation, or termination.
- The amount of tax debt does not exceed the minimum wage.
- The volume of goods export operations does not exceed calculated indicators Σ export1 or Σ export2.
Changes to Paragraph 4
The term “paragraph 3” is replaced with “paragraphs 3 or 3-1,” ensuring that the newly introduced paragraph 3-1 is covered when applying the provisions of the procedure.
Supplement to Paragraph 5
A new paragraph is added, excluding the verification of positive tax history for taxpayers submitting invoices for goods export operations under the export support regime.
Editing of Paragraphs 6 and 7
Paragraph 6 is clarified to state that the registration of a tax invoice is suspended if the taxpayer meets at least one risk criterion, except in cases of adjustments according to subparagraphs “b” and “c” of paragraph 97.4. Paragraph 7 is also amended, establishing the suspension of tax invoice registration if the operation meets the risk criterion, except for invoices from taxpayers with a positive tax history.
Changes to Paragraph 31
The definition of the head of the regional commission has been changed; now it can be the head or deputy head of the territorial body of the State Tax Service, appointed by order.
Amendments to Appendix 3
Appendix 3 to the Procedure has been amended to clarify the volume of goods and services supplied under the export support regime. Specifically:
- Paragraph 1 has been expanded with clarifications regarding the volume of supply for export operations.
- Paragraph 5 has similarly been supplemented regarding the volume of supply.
Conclusion
The amendments to the Procedure for Suspending the Registration of Tax Invoices aim to clarify the criteria for unconditional registration, with a particular focus on operations related to export support. The introduction of detailed criteria and exceptions is designed to enhance the accuracy and efficiency of the registration process in the Unified Register of Tax Invoices.[:]
