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of July 30, 2010 No. 5187/N/28-8015

Problematic issues of acceptance and processing of electronic tax statements

The State Tax Administration of Ukraine considered your address (...) rather some problematic issues of application of the current legislation, directed to the People's Deputy of Ukraine (...). Taking into account your request the answer to the lifted problems is provided in shape "Question-answer" (is applied).


Vice-chairman S. Lekar


to the letter of GNA of Ukraine of July 30, 2010 No. 5187/N/28-8015

Problematic issues of acceptance and processing of electronic tax statements

1. Whether there shall be free acceptance of the electronic reporting whether use of services of the special operator for submission of such reporting is obligatory? Whether it is valid if the payer wished to provide the reporting in electronic form, then the relevant organ shall accept it, without sending the payer to any there commercial special operators?

GNA of Ukraine is the executive body providing services in acceptance and processing of electronic tax statements on free basis. As for payment for use of the software on financial accounting, the cost of means of the digital signature and registration in systems of operators of the electronic reporting, the matter is within the competence of their owners and is based on a contract basis with customers of these services.

Thus, the taxpayer voluntarily makes the decision on transfer of the electronic reporting (in the presence of electronic and digital signatures and the signed contract with bodies of GNS) is direct in GNA of Ukraine free of charge or through operators of the electronic reporting. The specified information is carried by employees of bodies of GNS to taxpayers and is lit on the official site of GNA of Ukraine.

2. Whether there corresponds to the legislation compulsion to represent the reporting to State Tax Administration of Ukraine, namely in electronic form (creation of certain obstacles for the report in habitual "paper" type)?

Meanwhile from 01.07.2010 according to the Law of Ukraine of May 20, 2010 N 2275-VI "About modification of some legal acts of Ukraine" taxpayers on value added represent to body of the State Tax Service on free basis together with the declaration on the VAT for the corresponding period of the copy of the registers received and the issued tax delivery notes in electronic form.

3. The company signed the contract for submission to State Tax Administration of Ukraine of the reporting in electronic form and intends to send to the declaration on the Internet. At the same time there is question: whether it is necessary to represent the same declarations on paper forms?

4. Who shall sign the reporting in electronic form which is submitted in bodies of State Tax Administration of Ukraine?

5. Whether terms of submission of the reporting in electronic form differ from terms of submission of the reporting in paper? Whether really such reporting is accepted from 9:00 till 18:00 daily, except output, festive and non-working days (I ask to report such days and hours)?

Tax deeds in electronic form can be sent to bodies of GNS by means of telecommunication communication for the accounting periods in the terms determined by the legislation for the relevant tax deeds in paper form. In case of departure of electronic documents the taxpayer independently determines deadline of their departure (considering time for timely delivery of documents in bodies of GNS in case of possible damage of telecommunication communication or not receipt of the first receipt). The tax statements in electronic form received by bodies of GNS after deadline are considered provided with violation of term. Bodies of GNS of Ukraine accept tax statements from 9 h 00 min. to 18 h 00 min. daily, except output, festive and non-working days (river of the III Instruction N 233).

6. What is acceptance of the reporting provided in electronic form confirmed by?

7. What date is considered date of submission of the tax statements provided in electronic form?

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