Starting from January 14, 2014 the new form of consignment note is applied
The new form was introduced by the Order of the Ministry of Transport of Ukraine No. 983 as of December 5, 2013 on approval of amendments to the Regulations of Transportation of Goods by Motor Transport in Ukraine as approved on October 14, 1997 by the Order of the Ministry of Transport of Ukraine No. 363 (hereinafter – “the Regulations on Transportation”).
Unlike the previous form of consignment note, the new form is approved by the regulatory act, which was registered in the Ministry of Justice of Ukraine. The fact of such registration gives grounds for the conclusion that all business entities shall use the new form of consignment note as obligatory one.
Considering this as well as the practice established in respect of so called “(un)real” transactions, any deviation from the prescribed new form of the consignment note might be treated by the controlling authorities as a ground for non-recognition of tax expenses for transportation and/ or for recognition of transactions of supply of goods as “unreal”.
The new form of consignment note has a number of requisites, among which there is price of transported goods (total and per item), price with and without VAT.
It is likely that filling-in of aforementioned requisites does not create any difficulties for those business entities, which deliver goods directly to the warehouse of the purchaser.
At the same time for other business entities filling-in of all the requisites of the new form of consignment note, in particular, providing therein information on the price of the transported goods, might be impossible or incur certain technical difficulties.
Partially such difficulties might be resolved by means of para. 11.7 of the Regulations on Transportation. Thus, the aforementioned paragraph provides for the possibility to give details of the consignment, including price of transported goods, in a separate document, which is added to the consignment note. In particular, it is stipulated for the cases when it is impossible to itemize all consignment titles, prepared for the transportation (for example, more than 10 titles of goods are transported).
At the same time the aforementioned provision allows curing only some particular cases and does not resolve all the difficulties, which might potentially be incurred in respect of filling-in the new form of consignment note.
That is why only fundamental solution should be resorted to in case under consideration: amendment of the form of consignment note or introduction of the procedure of its completion, which takes into account the interests of all business entities. Such approach requires consolidation of business entities for lobbying respective amendments to the Regulations on Transportation.
Previous version of the Regulations on Transportation, which was effective till January 14, 2014, did not establish the form of consignment note. The form of consignment note was established in the Order of the Ministry of Transport of Ukraine, the Ministry of Statistics of Ukraine as of December 29, 1995 No. 488/346 “On Approval of the Model Forms of the Primary Accounting of Work of Truck”. This regulatory act was not registered in the Ministry of Justice of Ukraine and, therefore, use of the forms established therein was not obligatory. Considering this, business entities were free to use their own form of cosignatory note or to fill-in the existing form taking into account the specifics of their business activity.
The above commentary presents the general statement for information purposes only and as such may not be practically used in specific cases without professional advice.
New obstacles for taxpayers. Reimbursement of legal aid expenses
Changes in regulation of cash transactions (full review)
Changes in regulation of cash payments (updated)
Changes in regulation of cash payments
Security of legal costs as new instrument against ungrounded claims
What are the grounds for non-scheduled tax audits in 2018?