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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 29, 2010 No. 1246

About approval of the Procedure for maintaining the Unified register of tax delivery notes

(as amended on 21-04-2021)

According to Item 201.10 of article 201 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for maintaining the Unified register of tax delivery notes which is applied.

2. This resolution becomes effective since January 1, 2011.

Prime Minister of Ukraine

N. Azarov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 29, 2010 No. 1246

Procedure for maintaining the Unified register of tax delivery notes

1. This Procedure determines the mechanism of introduction of the data containing in tax delivery note and/or calculation of adjustment of quantitative and cost indicators to it in the Unified register of tax delivery notes (further - the Register).

2. In this Procedure terms are used in such value:

the tax delivery note - the electronic document which is constituted by the taxpayer on value added (further - the taxpayer) according to requirements of the Tax code of Ukraine (further - the Code) electronically in the format (standard) approved in accordance with the established procedure and goes for registration;

calculation of adjustment of quantitative and cost indicators to tax delivery note (further - adjustment calculation) - the electronic document which is constituted by the taxpayer in tax delivery note according to requirements of the Code electronically in the format (standard) approved in accordance with the established procedure and goes for registration;

operational day - part of day during which are performed acceptance from taxpayers of tax delivery notes and/or calculations of adjustment and registration or stop of registration.

Other terms are used in the value given in the Code, the Laws of Ukraine "About electronic confidential services", "About electronic documents and electronic document management".

3. Operational day lasts in the working days from 8 to 20 o'clock 00 minutes. The maintenance and scheduled works requiring the Register stop are not carried out during the operational day, except emergency cases. If deadlines of registration of tax delivery notes and/or calculations of adjustment it falls on output, festive or non-working day, then such day is considered in the operational afternoon.

4. Data on tax delivery notes and/or calculations of adjustment which are accepted in the register are entered in the Register and are subject to registration which registration is stopped and also concerning which in accordance with the established procedure, the decision on registration or refusal in registration is made.

5. The tax delivery note and/or calculation of adjustment are accepted in the Register in case of observance of requirements, stipulated in Item 192.1 Articles 192, by Items 200-1. 3, 200-1.9 Articles 200-1 and Items 201. 1, 201.10 and 201.16 articles 201 of the Code, and also taking into account the Laws of Ukraine "About electronic confidential services", "About electronic documents and electronic document management" and procedure for the exchange of electronic documents with monitoring bodies approved in accordance with the established procedure. Tax delivery notes and/or calculations of adjustment (including those which are not provided to the receiver (buyer) of goods/services, constituted on transactions on delivery of the goods/services exempted from the taxation, constituted on transactions on delivery of services by the nonresident) irrespective of tax amount on value added in one tax superimposed / calculating adjustments are subject to registration.

6. Calculation of adjustment to tax delivery note which is constituted till February 1, 2015 and was not subject to registration according to Item 11 of subsection 2 of the Section XX "Transitional provisions" of the Code, is subject to registration after registration of such delivery note for what the supplier (seller) of goods/services shall register during the operational day tax delivery note (irrespective of date of its creation taking into account the prescriptive limits determined by article 102 of the Code) and adjustment calculation.

7. The receiver (buyer) - the taxpayer has the right to verify data of the received tax delivery note and/or calculation of adjustment on compliance to data of the Register.

8. The tax delivery note and/or calculation of adjustment are constituted and registered the supplier (seller) - the taxpayer, except the cases determined by Item 9 of this Procedure.

9. On transactions on delivery of services by the nonresident the tax delivery note and/or calculation of adjustment are constituted and registered the receiver (buyer) registered in the territory of Ukraine - the taxpayer of such services.

The adjustment calculation constituted by the supplier (seller) in the tax delivery note constituted on the receiver (buyer) - the taxpayer, is subject to registration:

the supplier (seller), if increase in compensation amount of cost of goods/services for benefit of such supplier (seller) is supposed or adjustment of quantitative and cost indicators as a result does not change the amount of such compensation;

the receiver (buyer), if reduction of compensation amount of cost of goods/services for benefit of their supplier (seller) is supposed for what the supplier (seller) directs the constituted adjustment calculation to the receiver (buyer).

Calculations of adjustment to the tax delivery notes constituted till February 1, 2015 and also to tax delivery notes which are not issued to the receiver (buyer) to the taxpayer (in the presence of the legislative bases for creation of such calculations of adjustment) are subject to registration by the supplier (seller), except the calculations of adjustment which are providing reduction of compensation amount of cost of goods/services to their supplier (seller) (reduction of the tax liability of the supplier (seller) and the tax credit of the receiver (buyer) constituted after July 1, 2015 in the tax delivery notes constituted till July 1, 2015 on the receiver (buyer) - the taxpayer, being subject to registration by such receiver (buyer).

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