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LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of September 5, 2011 No. 9962/5/15-3416

About reflection in the reporting of adjustments of amounts of acquisition excluding VAT

The State Tax Administration of Ukraine considered the letter of the National Bank of Ukraine of rather some tax matters the value added tax and reports.

1. Concerning reflection in tax statements of calculation of adjustments of amounts of acquisition of goods/services without the value added tax

- are subject to the taxation at the main rate and zero rate - 11.1 tax declarations on the VAT are displayed in line;

- are not the taxation object (Article 196 of the Section V of the Code) and/or are exempted from the taxation (Article 197 of the Section V of the Code, subsection 2 of the Section XX of the Code, the international agreements (agreements)), and/or are not assessed with tax (delivery of services outside customs area of Ukraine and services which place of delivery is determined according to Items 186. 2, 186.3 Articles 186 of the Section V of the Code outside customs area of Ukraine), - 11.2 tax declarations on the VAT are displayed in line.

According to Item 192.1 of article 192 of the Code if after delivery of goods/services any change of compensation amount of their cost is performed, including the price review following delivery, recalculation in cases of return of goods to person which presented them, or in case of return by the supplier of advance payment amount of goods/services, the amounts of the tax liabilities and the tax credit of the supplier and the receiver are subject to the corresponding adjustment.

Adjustment according to article 192 of the Code of amounts of acquisition on which the value added tax was not accrued according to Procedure No. 41 is displayed in line of 16.1.1 tax declarations on the VAT.

In the Section II of Calculation of adjustment of VAT amounts to the tax declaration on the value added tax (D 1) adjustment of the tax credit according to Article 192 of the Section V of the Code on amounts of acquisition of goods/services, the non-current assets included in line 10 and 15 of the declaration on the VAT is displayed.

Considering that form of Calculation of adjustment of VAT amounts to the tax declaration on the value added tax (D 1) is not provided by reflection of adjustment of the tax credit according to Article 192 of the Section V of the Code on amounts of acquisition of goods/services on which the value added tax was not accrued, before modification of the Procedure for No. 41, such adjustment is displayed in table 2 of the Section II of Calculation of adjustment of VAT amounts to the tax declaration on the value added tax (D 1).

At the same time in case of adjustment of transactions which were certified by tax delivery notes in columns 2 - 7, the 9th table 2 the corresponding details of calculations of adjustment of quantitative and cost indicators to tax delivery notes are specified, in column 10 of table 2 - the crossed out section is put down, and in column 8 of table 2 near the basis for adjustment of the tax credit on the VAT it is specified that this adjustment is performed on transactions which were included in line 11.1 or 11.2 of the tax declaration on the VAT for the corresponding accounting period.

In case of adjustment of transactions which were not certified by tax delivery notes (acquisition of goods/services which are not the taxation object, acquisition at non-payers of the VAT), in columns 2, 3 tables 2 are specified the corresponding details of suppliers, in columns 4 - 7, the 10th table 2 crossed out sections are put down, and in column 8 of table 2 near the basis for adjustment of the tax credit on the VAT it is noted that this adjustment is performed on transactions which were included in line 11.1 or 11.2 of the tax declaration on the VAT for the corresponding accounting period.

2. Concerning reflection in the register of the issued and received tax delivery notes and the declaration on the VAT of service received from the nonresident which place of delivery according to article 186 of the Code is determined outside customs area of Ukraine

Transactions on receipt of services by the resident from the nonresident which place of delivery is determined outside customs area of Ukraine and in the register of the issued and received tax delivery notes are not subject to reflection in the tax declaration on the VAT.

3. Concerning requirements for printing which fastens tax delivery note

The matter is considered in the letter of GNA of Ukraine of 26.05.2011 No. 14839/7/16-1517.

 

The first deputy of the commission chairman on carrying out reorganization of GNA of Ukraine, the vice-chairman of GNS of Ukraine O. Klimenko

 

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