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According to the order of the Ministry of Finance No. 1340 of 17.12.2012, officially published on 19.02.2013, the form of the Register of receipt …
What new developments have appeared in matters related to maintaining the register of tax invoices?
According to the order of the Ministry of Finance No. 1340 of 17.12.2012, officially published on 19.02.2013, the form of the Register of receipt and issuance of tax invoices and the procedure for maintaining it were approved in a new edition.
Starting from March 1, 2013, VAT payers have the right to use and maintain the updated form of the Register.
The procedure for compiling the Register differs from the previous edition:
4.1. For agricultural producers and processing enterprises that are VAT payers under special regimes, the maintenance of separate registers with corresponding marks is provided.
4.2. A person registered as a taxpayer must submit to the tax authorities separate copies of the register entries for the month in which the registration occurred and the following month, starting from a day other than the first day of the calendar month and the first tax (reporting) period, which is the period that begins at the time of registration and ends on the last day of the calendar month.
4.3. A new standard for coding documents by types listed in column four has been introduced:
- МДП – customs declaration drawn up on paper;
- МДЕ – customs declaration in electronic form;
- ПНЕ – tax invoice in electronic form;
- БО – accounting document. The uppercase letter “У” is appended to the document type when the use of that document occurs upon inclusion in corrective calculations for the tax period. (for example, ПНЕУ – tax invoice in electronic form that was added to the corrective calculations). The same coding rules apply to Section II.
- РКЕ – calculation of adjustment of value and quantity indicators attached to the tax invoice in electronic form (tax invoice Appendix 2);
- РКП – calculation of adjustment of value and quantity indicators attached to the tax invoice in paper form (tax invoice Appendix 2);
- ПНП – tax invoice drawn up on paper;
4.4 In column 5 of Section II the type of document is indicated according to the following designations:
- ПНП – tax invoice drawn up on paper;
- ПНЕ – tax invoice in electronic form;
- РКЕ – calculation of adjustment of value and quantity indicators attached to the tax invoice in electronic form (tax invoice Appendix 2);
- РКП – calculation of adjustment of value and quantity indicators attached to the tax invoice in paper form (tax invoice Appendix 2);
- МДЕ – customs declaration in electronic form;
- МДП – customs declaration drawn up on paper;
- ПЗ – bill for communication services;
- ТК – transport ticket;
- ЧК – cash receipt;
- НП – document certifying the purchase of goods/services from persons who are not registered as VAT payers on the customs territory of Ukraine;
- ПО – services determined by the readings of special metering devices;
- ГР – hotel invoice;
- ЗП – copies of primary documents prepared in accordance with the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” that may confirm the fact of receiving services or goods, as well as copies of sales receipts (other settlement documents) and a taxpayer’s statement that certify the fact of tax payment in connection with the acquisition of such goods/services in accordance with paragraph 201.10 of Article 201 of Section V of the Code;
- БО – accounting document; this also includes an accounting memorandum.
4.5. Amendments have been made regarding the procedure for displaying in the Register operations that reflect amounts of input VAT credit, in cases where the distribution of input VAT credit amounts is performed by the taxpayer in accordance with paragraph 199.1 of Article 199 of Section V of the Code.
4.6. Amendments have been made that detail the moment related to the clarification of indicators. Thus, the taxpayer determines the totals of calculations for each section for the reporting period on a daily basis. Errors that are corrected by the “storno” method require the entry of two records in the Register simultaneously: the correct one with a “+” sign and the incorrect one with a “-” sign.