Taxpayers, attention! Amendments were made to Resolution of the Cabinet of Ministers of Ukraine No. 1165 as of 11.12.2019 and procedures approved by this Resolution

State Tax Service of Ukraine informs that on 08.07.2023 Resolution No. 574 of the Cabinet of Ministers of Ukraine as of 02.06.2023 "On amendments to Resolution No. 1165 of the Cabinet of Ministers of Ukraine as of 11.12.2019" (hereinafter – Resolution No. 574) will enter into force.

Changes concern, in particular, the following:

1) provides for the automatic registration of tax invoices/adjustment calculations  in case that the taxpayer is removed from the list of risk subject to the fulfillment of certain conditions provided for in the Procedure for registration suspension of tax invoices/adjustment calculations in the Unified Register of Tax Invoices (hereinafter – Suspension procedure);

2) changes provide for the automatic registration of suspended tax invoices/adjustment calculations in case of a decision to take into account the data table of the value added tax payer, subject to the fulfillment of certain conditions provided for in the Suspension procedure;

3) mechanism of administrative appeal of decisions on the inclusion of taxpayer in the list of risky and non-considering the taxpayer’s data table is defined;

4) in decision to include taxpayer in the list of risky, information is added regarding the inclusion date in the list of risky counterparty, operations with which are defined as risky;

5) mechanism of application of the taxpayer’s data table has been changed, in particular, in peculiarities of unconditional taxpayer’s data table registration, it will work according to tax invoices/adjustment calculations, in which operations are indicated exclusively according to Ukrainian classification of the foreign economic activity products / State classifier of products and services, which were taken into account under the taxpayer’s data table, except for taxpayer’s data table who meets the taxpayer’s riskiness criteria;

6) information regarding which commission should implement the court's decision to exclude payer from the list of risky persons has been clarified. Execution of such decision must be carried out by the commission at the payer’s main registration place.

Full text of Resolution No. 574 can be found at the following link: https://www.kmu.gov.ua/npas/pro-vnesennia-zmin-do-postanovy-kabinetu-ministriv-ukrainy-vid-11-hrudnia-2019-r-s574-20623