System block tax invoices will work again

2018-03-12 12:20:22
Machine translation
System block tax invoices will work again

07.03.18 the Government approved a new procedure for suspension of registration of tax invoices, which actually restores the system of automatic blocking, which was temporarily halted at the end of 2017


the New regulation No. 117 shall take effect at the 22.03.18 G.


the Documents confirming the fact of delivery of the goods, it will be necessary to provide DFS. Under the new order will carry out the unlock tax on which the documents for confirmation was not provided 01.12.17.


Resolution determines the characteristics of overhead that will not be blocked, but does not have detailed criteria for blocking, because DFS determines and agrees with the Finance Ministry and then published on the official website.


is Almost not changed, evidence of tax that are not locked, only the total tax load reduced from 5 to 3%. His monthly DFS will enumerate and specify in the electronic office of the taxpayer.


If the tax has features to lock, but the payer meets the requirements from the list of "positive tax history", then the invoice will not block. This list of DFS will be posted on the website and inform the taxpayers in personal offices on compliance with its requirements.


taxpayers with a volume of less than UAH 30 million in a month the decision about unlocking the tax Commission to accept the DFS regional level. For taxpayers with a greater amount of supply after consideration of the regional Commission of the documents will go to the Central Commission, which within 7 working days will make the final decision.


Now, DFS is obliged to maintain a registry of blocked invoices and every day to update it on the website that will allow you to track the status of the document. During the first month the registry will operate in test mode.


will remain Unchanged, the data table of the payer for its standard operations. If it is accepted by DFS, the tax must not be blocked. For agricultural enterprises that meet certain requirements this table DFS adopts automatically without prior consideration, however, in the presence of negative information has the right to refuse automatic reception.