Chernovtsy: electronic VAT administration - from July 29 a new
How the Law of Ukraine "On Amendments to the Tax Code of Ukraine concerning improvement of the administration of the value added tax 643-VIII of 16.07.2015r. (Entered into force on 29 July 2015). Improving the system of electronic VAT administration and the advantages for taxpayers -Consider briefly. The law contains a number of positive changes in respect of tax invoices and accounting of VAT, particularly from August 1, come into effect new rules. First, agricultural producers applying special regime of VAT, since 01.08.2015 the State Treasury, the automatically open additional electronic rahuning for the inclusion of VAT on agricultural activities. Funds from these Treasury bills automatically (the day of their admission to the email account s / d now) transferred to special accounts with / agricultural producers. To date, the funds in a special account s / d transferred from producers of electronic billsonly after filing. Second, vendors of utility services to the public in electronic accounts in the State Treasury will be credited the amount of subventions from the budget, which will increase the amount of registration for registration in YERPN tax invoices. Also prohibited seizure of funds that are in electronic toll accountsKiv under the Law of Ukraine "On Enforcement Proceedings" and instructed to remove previously seized. This will allow the Treasury to cancel unlocked funds budgeted for repayment of VAT payers. In order to fix bugs law provides for the beginning of the third working day after the enactment of "zeroing" formulas (all of glassgovernmental) that defines the registration amount by which the taxpayer has a right to register the tax bills and / or the payments adjustments YERPN. After such a "reset" in the formula Ukraine DFS automatically be included: - The average (12.1) the amount of VAT declared payable by the payer and the budget repaid or extended in the last 12 months / 4quarters (so-called "overdraft"); - The amount of overpayments as of 07/01/2015; - The balance of funds on the payer's account electronically on the date of entry into force of the law; - The amount of negative value, outstanding as of 1/7/2015, taxpayers declared in lines 24 and 31 VAT returns for the June / second quarter 2015; -amount of VAT contained in tax invoices / settlement adjustments stacked starting from 01.07.2015; - The amount of VAT on imported goods from customs declarations sheet adjustments and additional declarations issued on 07.01.2015. This "reset" will remove the fictitious amount of VAT "tightened" in electronic Administrattion of VAT payers unfair trial period to correct errors and other taxpayers. It is important to simplify the accounting for VAT - customers have the right to display a tax credit based on copies of tax invoices received from YERPN. That is, they no longer wish to receive these tax bills from suppliers. Such service DBC solves the problem when the software buyer and seller are not adjusted for the electronic exchange of invoices; Taxpayers who supply goods / services continuously or rhythmically have the right to be 1 time per month one consolidated tax bill each buyer - VAT payer. For example, the heat supply of gas, electricity, AmbassadorHS communication and so on. Such overheads up this month and contain all the volume of monthly transactions. This significantly reduces the amount of tax bills, tax bills as previously had to draw on each transaction. - Taxpayers will include a tax credit tax bills, are registeredRPN, for 365 calendar days from the date of their preparation. Earlier - only during their preparation or during their registration YERPN in violation of terms; Caution - Simplified form of invoice, as repealed irrelevant details (location of the buyer / seller, kind of civil contract), which is often at taxpayerslet mistakes. Increased registration period tax invoices in YERPN drawn from 1st July to 30 September 2015 to 31 calendar days. Earlier registration period was 15 Count calendar days from the date of the invoices. Most importantly - do not apply penalties for violation of the terms of registration of tax invoices in YERPN (10%, 20%30%, 40%), drawn up by 1 October 2015. Besides taxpayers can receive excerpts from DFS on cash flow on their accounts and electronic VAT amounts listed in the budget. These extracts are the basis for the mapping of VAT accounting. This was reported in the Chernivtsi City CouncilSource: http://artlife.rv.ua/