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Although as of July 1 there is a requirement that when importing goods the tax invoice must indicate the date and number of the customs declaration on the basis of which the goods were imported, it is not possible to fill in this field until all the necessary amendments are adopted.
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Although as of July 1 there is a requirement that when importing goods the tax invoice must indicate the date and number of the customs declaration on the basis of which the goods were imported, it is not possible to fill in this field until all the necessary amendments are adopted.
The new Law No. 5083 – VI of 05.07.2012, introduced into the Tax Code, required filling in the field “number and date of the customs declaration” in the customs invoice; however, the effect of this requirement was suspended until July 1, 2013, until all necessary amendments come into force.
The Cabinet of Ministers was supposed to bring into compliance with the requirements of the Tax Code all regulatory acts related to this matter. But this was not done by July 1, and thus it turned out that the requirement exists, but there is no possibility to fulfill it.
In the Ministry of Revenues and Duties, in letter No. 9684/7/99-99-19-04-01-17 dated 27.06.2013, they emphasize that filling in this field will be necessary only when all amendments to the tax invoice form and its supplementation with fields for such particulars come into force.
In addition, the Ministry of Revenues and Duties reports that it submitted to the Cabinet of Ministers a draft Law of Ukraine “On Amendments to the Tax Code of Ukraine regarding the improvement of Value Added Taxation”. In response to numerous appeals from taxpayers and their associations, this bill includes a provision to repeal subparagraph «ї» of paragraph 201.1 of Article 201 of the Tax Code.