In Lutsk features registration of tax invoices in YERPN
On July 1, 2015 registration of tax bills in the Single Registry of tax bills is carried out solely on the tax amount calculated by the formula specified in paragraph 3 200. Article 200 of the Code. Thus, the registration tax invoice or calculating the adjustment reflected in YERPNvayetsya verification of the payer that performs such registration, the registration a sufficient amount. That is for the opportunity to register YERPN tax bill or calculation of the adjustment amount of the taxpayer's registration must be greater or equal to the amount of VAT indicated in these documents. If this amount is a registration Maineshoyu than the amount of VAT included in a tax bill or calculating the adjustment indicated in registration tax invoice or calculating the adjustment will be refused. In this case (including registrations if the amount is negative) in order to be able to register a tax invoice or adjustment to the calculation YERPN payer potthe Aliens increase its registration amount. This increase can be achieved through: received tax bills and payments adjustments (which include increasing the amount of compensation for the value delivered goods / services), composed in such a taxpayer and registered in YERPN; VAT at customs during customs clearance of goods; replenishmentthe payer electronic administration system of VAT payer opened in the State Treasury (electronic account). For example: if a taxpayer must register YERPN tax invoice in which the VAT is 20 thousand. UAH., While the registration amount is negative and is -5 thousand. UAH., Then the taxpayer to ReceiveReference possibility to register such tax bill should increase the amount of registration 25 thousand. UAH. In addition, the amount of the registration tax payers automatically: 01.07.2015 increased by the amount of so-called "overdraft": the average size of the tax payer declared and repaid to the budget during the previous 12 months. July 10,2015 will be increased by the amount unduly credited them to the budget, formed on 1 July 2015. Simultaneously, we inform you that the registration of tax bills / payments adjustments YERPN the introduction of e-administration as usual remained unchanged and is 15 calendar days after skladannya relevant document. However, keep in mind that the 07/01/2015 the deadline for violation of registration in YERPN from one to fifteen days applies a penalty of 10 percent of the amount of VAT specified in tax invoices / settlement adjustments. Communications Sector Lutsk LIGHTS This was reported in LutskCity CouncilSource: http://artlife.rv.ua/