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How to determine whether the taxpayer can perform duties (and which ones) for the purposes of the Law No. 2260, and what do we expect from the Ministry of Finance?

authors: Alexander Minin, Mariia Kozlenko

16 June, 2022 Exclusive

According to the Law of Ukraine No. 2260 registration of tax invoices has been restored. The obligation to register VAT invoices is established for those taxpayers who have the ability to perform their duties.

In this article, we are analyzing who exactly could be considered as a taxpayer, who has ability to perform respective duties, and which procedure should be adopted by the Ministry of Finance.

From our point of view, the "ability" to perform tax duties should be determined by the taxpayers themselves. The Ministry of Finance should only establish the Procedure for confirmation and the list of documents for confirmation.

This article also covers issues how to determine the ability of the taxpayer to perform tax duties, particularly duty on registration of VAT invoices.

The full version of the article is available in Ukrainian by the link.


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