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of March 21, 2013 No. 116/4/15-33-13

In pursuance of the letter of Committee of the Verkhovna Rada of Ukraine concerning tax and customs policy of 04.03.2013 the State Tax Administration of Ukraine reports No. 04-30/10-239 about the address of rather tax accounting for the value added tax.

1. Concerning inclusion of VAT amounts by checks of RRO in structure of the tax credit

According to Item 201.10 of article 201 of the Tax Code of Ukraine of December 2, 2010 the tax delivery note is issued to No. 2755-VI (further - the Code) by the taxpayer performing transactions on delivery of goods/services upon the demand of the buyer and is the basis for charge of tax amounts relating to the tax credit

The tax delivery note is written out in day of emergence of the tax liabilities of the seller (Item 201.4 of article 201 of the Code). It is at the same time displayed in the tax liabilities and the register of the issued tax delivery notes of the seller and the tax credit and the register of the received tax delivery notes of the buyer (Item 201.6 of the Code).

As exception of the general rule, according to the subitem "b" of Item 201.11 of article 201 of the Code the basis for charge of tax amounts which belong to the tax credit without receipt of tax delivery note are also cash register receipts. At the same time for the purpose of such charge the total amount of the received goods/services cannot exceed 200 hryvnias a day (excluding tax).

The exception concerning the supporting document based on which the tax credit from the VAT is displayed does not change date of emergence of the right to the tax credit. Therefore the date specified in the cash register receipt irrespective of date of the reporting the worker shall be date of display of the tax credit.

Restriction concerning the amount of calculations of 200 UAH (total amount on the VAT - 240 UAH) concerns all carried-out calculations during the day and does not depend on date of the reporting workers. Therefore in the absence of tax delivery note the company will have the right to display of only 40 UAH of the value added tax for this day behind all cash payments.

For reflection of full amount of the VAT according to all cash register receipts it is necessary to appeal to suppliers to provide tax delivery note. After provision by the supplier of tax delivery note the buyer will have full-fledged right to the tax credit.

Receipt of such statement with the claim is the basis for conducting documentary unscheduled exit inspection of the specified seller for clarification of reliability and completeness of charge of obligations by it on tax on such transaction.

Filing of application with the claim to the supplier (suppliers) grants to the buyer the right to display paid amount in the tax credit on the VAT (paragraph of the 10th Item 201.10 of article 201 of the Code). At the same time the complaint can be made together with the declaration on the VAT for the period in which calculations for purchase of goods (services) are carried out.


Vice-chairman A. Ignatov


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