Registration of tax invoices, interrupted at the beginning of the war, will resume on Friday, May 27, said Daniil Getmantsev, head of the parliamentary committee on finance, tax and customs policy.
“Friends, tomorrow we are opening the registration of tax invoices. The system will operate in the pre-war regime with the reservations specified directly in the law. I urgently ask converters, individual tax specialists and other professional evaders not to count on the fact that in the conditions of war the scheme tax credit will go unnoticed,” – he wrote in Telegram on Thursday evening.
According to him, the State Tax Service will react harshly to any such attempts, “according to the laws of war with all the consequences.”
Getmantsev also appealed to businesses with a request to immediately inform them of any local distortions on the part of the tax authorities, if any.
“The tax office has an absolutely unambiguous clear task – to ensure the registration of tax invoices in full compliance with the law and the requirement of white business,” the head of the committee said.
As reported, on May 12, the Verkhovna Rada adopted a law (draft No. 7360), which, in particular, completely resumes the operation of the VAT Electronic Administration System (SEA). Registration of tax invoices, according to him, for February-May 2022 is provided until July 15 this year.
According to the document, taxpayers are exempted from liability for late reporting or payment of taxes in the period after the start of the war on February 24, if these tax obligations were fulfilled within 60 days from the date of renewal of such an opportunity. The same concessions are given to taxpayers who switched to a simplified taxation system with the payment of 2% tax.
In addition, the law resumes cameral and documentary audits of tax reporting, as well as budgetary VAT refunds, but