In the first months of the war, a huge number of laws and by-laws appeared, which in one way or another made adjustments to social life depending on the situation. The specified changes and the procedure for registering tax invoices have not been bypassed
Thus, after the introduction of martial law in Ukraine and for the period of its validity, businesses were allowed to include in the tax credit amounts of value added tax (VAT) without registering invoices in the register and only on the basis of the primary documents available to them. But this situation did not last long and already on 12.05.2022 the Law of Ukraine No. 2260-IX (the Law) was adopted, which entered into force on 27.05.2022. In accordance with the specified Law, payers, in particular, first of all, were given a deadline of 07/15/2022 for registration of tax invoices/adjustment calculations, the deadline for registration of which was from 02/24/2022 to 05/27/2022 and only in case of compliance with this conditions, taxpayers will be exempted from responsibility for violation of registration deadlines, and secondly, all taxpayers were divided into two categories, those who have the opportunity to timely fulfill their tax obligations and those who do not have this opportunity.
It is noteworthy in this situation that until today there are no criteria according to which the controlling authorities will allocate taxpayers to the above-mentioned categories, because the corresponding procedure has not yet been approved, which, in turn, can become a basis for manipulations and the application of fines by tax officials.
Dynasty Law & Investment lawyers will help you avoid falling into a tax trap, understand the nuances of the latest changes to the Tax Law, and prevent the application of sanctions.
Oleksandr Bragin, attorney at Dynasty Law & Investment