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LAW OF UKRAINE

of May 12, 2022 No. 2260-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning features of tax administration of taxes, charges and single fee during action of warlike, emergency state

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. To add Item 102.9 of Article 102 with the words "except the cases provided by this Code";

2. In the Section XX "Transitional provisions":

Item 32-2 of subsection 2 to state 1) in the following edition:

"32-2. Temporarily, for tax periods February, March, April, May, 2022 on transactions on acquisition of goods/services on which in the Unified register of tax delivery notes suppliers do not register tax delivery notes and/or calculations of adjustment to them, taxpayers:

include in structure of the tax credit of the accounting (tax) period of tax amount on value added, paid (added) as a part of the cost of the acquired goods/services, based on source (settlement) documents which are available for the payer constituted (received) taxpayer on transactions on acquisition goods/services according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine";

receivers of the services delivered by nonresidents whose place of delivery is located on customs area of Ukraine, in case of charge by such receiver of services of the value added tax as a part of the tax liabilities determined in the tax declaration for the corresponding accounting (tax) period such taxpayers have the right to reference of such tax amounts to the tax credit of the corresponding accounting (tax) period, based on source (settlement) documents which are available for the taxpayer constituted (received) taxpayer on transactions of acquisition services according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine";

2) in subsection 10:

in Item 69:

the paragraph one of Item 69 to state in the following edition:

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