At Vinnytsia tax liabilities if changed - the new rules adjustments
Department of DFS in Vinnytsia region informs that on July 29 this year Law of Ukraine from 16.07.2015r. 643 article 192 of the Tax Code of Ukraine was supplemented with new rules on tax accounting adjustments of tax liabilities for VAT in the case when there isI change the quantity or value indicators of supply of goods or services. In case of increase in compensation cost of goods / services in favor of the supplier or the adjustment of quantitative and cost indicators in the end does not change the amount of compensation calculation adjustments compiled supplier of goods / services to the tax billher, issued by their recipient - the taxpayer, be registered in the Unified Register of tax invoices the supplier (seller) of goods / services. The recipient has the right to increase the amount of the tax credit supplier only after registration in the Unified Register of tax bills calculate adjustments to the tax bill. If it is assumedI reduce the amount of compensation for goods / services provider then sends compiled calculation adjustments recipient of goods / services, which must register calculation adjustments in the Unified Register of tax invoices. This supplier of goods / services may reduce the amount of tax liabilities for such calculation adjustments Sectiondonkey its registration in the Unified Register of tax bills recipient. Also in the new Tax Code rules that determine what adjustment calculations, compiled by the taxpayer to the tax bills that are not provided to the recipient compiled by February 1, 2015, and composed when receiving services from a non-resident, Mr placeostachannya which defined the customs territory of Ukraine shall be registered in the Unified Register of tax bills the taxpayer. This was reported in the Vinnytsia Regional State AdministrationSource: http://artlife.rv.ua/