LETTER OF THE STATE TAX SERVICE OF UKRAINE

of March 26, 2013 No. 7320/7/15-33-17

GNSU considered the letter concerning registration of tax delivery note in the Unified register of tax delivery notes (further - ERNN) and reports.

According to item 201.10 of Art. 201 of the Tax code of Ukraine of 02.12.2010 No. 2755-VI (further - the Code) when implementing transactions on delivery of goods/services the taxpayer - the seller of goods/services shall provide to the buyer tax delivery note and register it in ERNN.

Registration of tax delivery notes and/or calculations of adjustment to tax delivery notes in ERNN is performed not later than 15 calendar days following date of their creation.

Lack of the fact of registration by the taxpayer - the seller of goods/services of tax delivery notes in ERNN and/or violation of procedure for filling of tax delivery note does not grant the right to the buyer for inclusion of VAT amounts in the tax credit and does not exempt the seller from obligation of inclusion of the VAT amount specified in tax delivery note in the amount of the tax liabilities for the corresponding accounting period. 

Establishment of rules of the taxation of the VAT differing from generally established for certain subjects of managing do not belong to competence GNSU. 

Under this GNSU reports that according to item 56.1 of Art. 56 of the Code the decisions made by monitoring body can be appealed in administrative or legal process.  

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