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Messenger Certificate of VAT Payers Registration Abolished
In its letter dated 17.01.2014 the Ministry of Revenues once again emphasizes that the Certificate of Registration of VAT payers has been abolished, and it has been replaced by an extract from the Register at the tax authorities.
Since obtaining an extract is a right of the person rather than an obligation, the Ministry of Revenues is not entitled to demand the extract from a VAT payer. Instead, as confirmation of the fact of registration, the Ministry of Revenues should use the registration information that is available on their official website.
Based on this change, from 1 January 2014 a VAT payer does not indicate the Certificate number in the following documents:
- in the value-added tax (VAT) return, as well as in its attachments;
- in the amended calculation of tax liabilities if the errors were discovered independently;
- in the tax invoice;
- in the register of issued and received invoices;
- in other documents where this detail used to be required.
If the VAT reporting prepared from 1 January 2014 lacks the Certificate number, this fact cannot be grounds for refusing to accept the report.
The same applies to tax invoices that are registered in the ERNN. Also, these invoices, if they lack the Certificate number, cannot be rejected as a basis for tax credit.
At the same time, if the Certificate number was nevertheless indicated in any of the documents listed above, this is also not considered a violation.