Application of the amount of penalties for untimely registration of tax invoices provided for in paragraph 90! subsection 2! section XX of the Tax Code of Ukraine
On January 30! 2024! the Supreme Court! as part of the panel of judges of the Cassation Administrative Court! in case No. 280/4484/23! administrative proceedings No. K/990/41943/23! No. K/990/42003/23 (EDRSRU No. 116651203)! investigated the issue of reducing Reducing the amount the amount of penalties for untimely registration of tax invoices on the basis of paragraph 90 of subsection 2 of section XX of the Code of Criminal Procedure of Ukraine.
By the Law of Ukraine dated January 12! 2023 No. 2876-IX “On Amendments to Section XX “Final Provisions”
of the Tax Code of Ukraine regarding the restoration of restrictions on the buy phone number list presence of gambling businesses on the simplified taxation system” ( entered into force on February 8! 2023 )! subsection 2 of Section XX “Transitional Provisions” of the Tax Code of Ukraine was supplemented with paragraphs 89 and 90! which extended the terms for registration of tax invoices/Reducing the amount adjustment calculations in the Unified State Register of Taxes and reduced the amount of penalties for their violation for the period of martial law.
In accordance with paragraph 89 of subsection 2 of section XX of the Tax Code of Ukraine! temporarily! during the period of martial law in Ukraine and six months after the month in which martial law is terminat or cancel! registration the core value of cdn acceleration detection of tax invoices and/or calculations of adjustments to tax invoices in the.
Register of Tax Invoices is carri out taking into account the following deadlines:
for tax invoices/calculations of adjustments to tax invoices drawn up from the 1st to the 15th calendar day (inclusive) of a calendar month – by the 5th calendar day (inclusive) of the calendar month following the month in which they were drawn up;
for tax invoices/calculations of adjustments to tax invoices drawn up from awb directory the 16th to the last calendar day (inclusive) of a calendar month – until the 18th calendar day (inclusive) of the calendar month following the month in which they were drawn up.
