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?
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.
Full text is open only for the subscribers.
SIMILAR POSTS
Yuliia Kryvomaz delivered the report at the online discussion of the UBA Committee on Tax and Customs Law
Law No. 2260: how and why did the business become a “scapegoat” for problems with the system of electronic VAT administration and registration of tax invoices?
A nonfunctioning Electronic System of VAT Administration – who should be responsible?
How “the state in the smartphone” works with VAT refund as an example
Electronic administration system – VAT on manual control?