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Registered by

Ministry of Justice of Ukraine

November 10, 2021

No. 1477/37099

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 21, 2021 No. 555

About approval of forms and the Procedure for filling and submission of the simplified tax statements on the value added tax

According to Item 208-1.8 of Article 208-1 of the Section V of the Tax code of Ukraine and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Approve enclosed:

form of the simplified tax declaration on the value added tax;

form of the specifying calculation of the tax liabilities for the value added tax to the simplified tax declaration in connection with correction of independently revealed mistakes;

Procedure for filling and submission of the simplified tax statements on the value added tax.

2. In accordance with the established procedure to provide to department of tax policy of the Ministry of Finance of Ukraine:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective since January 1, 2022, but not earlier than day of its official publication.

4. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine Vorobey S. I. and Chairman of the State Tax Administration of Ukraine.

Minister

S. Marchenko

 

It is approved:

Chairman of the Public regulatory service of Ukraine

 

A. Kucher

Acting as Chairman of the State Tax Administration of Ukraine

E.Oleynikov

First Deputy Minister of digital transformation of Ukraine

A. Vyskub

Approved by the Order of the Ministry of Finance of Ukraine of October 21, 2021 No. 555

The simplified tax declaration on the value added tax

See. The simplified tax declaration on the value added tax (16Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of October 21, 2021 , No. 555

The specifying calculation of the tax liabilities for the value added tax to the simplified tax declaration in connection with correction of independently revealed mistakes

See. The specifying calculation of the tax liabilities for the value added tax to the simplified tax declaration in connection with correction of independently revealed mistakes (16Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of October 21, 2021, No. 555

Procedure for filling and submission of the simplified tax statements on the value added tax

I. General provisions

1. This Procedure determines features of filling and submission of the simplified tax statements by the value added tax (further - tax statements) which action extends to nonresident persons registered as taxpayers on value added according to Item 208-1.2 of Article 208-1 of the Section V of the Tax code of Ukraine (further - the Code).

2. Submission of the simplified tax declaration on the value added tax (further - the declaration) is provided by the paragraph third Item 49.2 of Article 49 of the Section II and Item 208-1.8 of Article 208-1 of the Section V of the Code.

3. Representation of the specifying calculation of the tax liabilities for the value added tax to the simplified declaration in connection with correction of independently revealed mistakes (further - the specifying calculation) if in future tax periods (taking into account the prescriptive limits determined by Article 102 of the Section II of the Code) nonresident person registered as the taxpayer on value added, independently reveals the mistakes containing in the declaration which is earlier submitted to them is provided by subitem 208-1.8.1 of Item 208-1.8 of Article 208-1 of the Section V of the Code.

4. On the value added tax treats the simplified tax statements:

the simplified tax declaration on the value added tax;

the specifying calculation of the tax liabilities for the value added tax to the simplified tax declaration in connection with correction of independently revealed mistakes.

5. Tax statements are submitted by nonresident person registered as the taxpayer on value added according to Item 208-1.2 of Article 208-1 of the Section V of the Code, electronically through the special portal decision for nonresident users who provide the electronic services determined by subitem 14.1.56-5 of Item 14.1 of Article 14 of the Section I of the Code which place of delivery is located on customs area of Ukraine, by electronic identification.

II. Accounting (tax) period and submission due dates of the declaration

1. The accounting (tax) period is equal to one calendar quarter.

The last accounting (tax) period is the period which begins the first day of quarter in which registration of nonresident person as the taxpayer on value added is cancelled, and comes to an end with day of cancellation of registration of nonresident person as the taxpayer on value added.

2. Nonresident person registered as the taxpayer on value added according to Item 208-1.2 of Article 208-1 of the Section V of the Code constitutes and submits the declaration within 40 calendar days coming behind the last calendar day of the accounting (tax) period irrespective of whether delivery to physical persons of electronic services which place of delivery is located on customs area of Ukraine was performed by the nonresident during the accounting (tax) period.

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