RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of October 16, 2014 No. 569

Some questions of electronic administration of the value added tax

According to Items 200-1.1 and 200-1.2 of article 200-1 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for electronic administration of the value added tax which is applied.

2. Determine that accounts of payers in system of electronic administration of the value added tax are opened in the Public treasurer service.

3. To provide to the public fiscal service and the Public treasurer service implementation of the actions necessary for entry into force on January 1, 2015 of system of electronic administration of the value added tax, in particular opening by December 25, 2014 by the Public treasurer service in the specified system of the accounts to taxpayers on value added registered by payers of such tax on the register of such payers provided by December 15, 2014 by the Public fiscal service.

4. This resolution becomes effective from the date of its publication, except Item 1, becoming effective since January 1, 2015.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 16, 2014, No. 569

Procedure for electronic administration of the value added tax

1. This Procedure determines the mechanism of opening and closing of accounts in system of electronic administration of the value added tax (further - tax), features of creation of tax delivery notes and calculations of adjustment of quantitative and cost indicators to tax delivery notes (further - adjustment calculations) in such system, and also the mechanism of carrying out calculations with the budget with use of the specified accounts.

The system of electronic administration of tax is entered step by step:

for transition period (till July 1, 2015) - in the test mode;

from the specified date - on permanent basis.

2. No. 536 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 19.07.2017

3. Frequency, structure and format of exchange of information and the registers of taxpayers necessary for functioning of system of electronic administration of tax, are determined by GNS and Treasury.

4. The account in system of electronic administration of tax (further - the electronic account) - the account opened for the taxpayer in Treasury into which funds according to Item 200-1.4 of article 200-1 of the Tax Code of Ukraine are transferred (further - the Code).

The electronic account is opened for the taxpayer by Treasury automatically on a grant basis.

5. Electronic accounts are opened only based on the register of taxpayers which GNS sends to Treasury not earlier than before one working day before registration date of person the taxpayer.

In such register the name or surname, name and middle name of the taxpayer, tax number or series (in the presence) and passport number (for physical persons entrepreneurs who have mark in the passport about the right to make any payments on series (in the presence) and to passport number), individual tax number of the taxpayer and registration date are specified by his taxpayer.

Start date of implementation by the taxpayer of transactions with use of the electronic account is registration date his taxpayer (for the taxpayers registered till February 1, 2015 - on February 1, 2015)

6. The treasury according to requirements of article 69 of the Code sends to GNS the notification on opening of the electronic account in day of its opening. After receipt of the notification GNS informs the taxpayer on details of its electronic account.

7. In case of cancellation of registration of the taxpayer balance on its electronic account is transferred into the budget, and such account is closed.

 The paragraph two is excluded

For closing of the electronic account of GNS sends to Treasury the register of taxpayers in which the name or surnames, name and middle name of the taxpayer, tax number or series (in the presence) and passport number are specified (for physical persons entrepreneurs who have mark in the passport about the right to make any payments on series (in the presence) and to passport number), individual tax number of the taxpayer and tax amount who is subject to budget contribution.

Based on such register the Treasury transfers tax amounts into the budget.

The notification on closing of electronic accounts Treasury sends GNS to closing day of such account.

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