News 20.11.17
Decision of 14.11.2017, N 112
"On Amendments to the Resolution of the Board of the National Bank of Ukraine of December 13, 2016 N 410"


News 17.11.17
Ministry of Finance
Order of 09.11.2017g., No. 926
"On approval of the Amendments to the Criteria for assessing the degree of risks sufficient to stop the registration of the tax invoice / calculation of the adjustment in the Unified Register of Tax Invoices"



News 16.11.17
Ministry of Finance
Order from 06/06/2017, № 557
"On approval of the Procedure for the exchange of electronic documents with regulatory authorities"


News 15.11.17
GU GFS in the Dnipropetrovsk region prepared for VAT payers a useful guide to the blocking of tax bills / calculations of adjustments (hereinafter - NN / RK) in the ERNN.
In particular, the controllers outlined the algorithm of VAT payers in the event of suspension of registration of NN / RK in the ERNN in accordance with No. 201.16 of the CLE.


News 14.11.17
The Verkhovna Rada of Ukraine adopted the Law "On Amendments to the Tax Code of Ukraine on Stabilization of Settlements in the Wholesale Electricity Market of Ukraine".
There is as yet no official text of this law.


Consultation on 14.11.17


The responsibility of individuals for settlements under the contract in cash.

In writing with a notarized certificate, a contract of sale and purchase of a share of the authorized capital was signed between individuals for the amount of UAH 530000. According to this agreement, the settlement is made in cash. Who controls this calculation, and what is the responsibility for violating the NBU Resolution?



Consultation on 07.11.17


Payment of a HSL to a Fired Worker.

According to pp. 169.2.2 of the Tax Code of Ukraine dated 02.12.2010, No. 2755-VI (hereinafter - NKU), the taxpayer submits to the employer an application for the self-selection of the place of application of the tax social benefit (hereinafter referred to as the application for the application of the privilege). The tax social benefit begins to apply to accrued income in the form of wages from the date of receipt by the employer of a taxpayer's application for the application of benefits and documents confirming such a right...

Consultation on 31.10.17


Taxation of fines accrued under sub-item 141.4 of the NKU.

The Company received an advance from a non-resident under an external economic contract for the supply of products and violated the delivery terms. Under the terms of the foreign economic contract, the Company must pay penalties (penalty) for failure to comply with its terms and conditions.

Penalties and / or penalties are not listed in the list of income subject to taxation under the rules of Article 41.4.4 of Art. 141 NKU.

Given that a non-resident does not commit any acts or transactions that led to the imposition of fines and penalties, should be attributed to income received by a non-resident with a source of origin from Ukraine, subject to a tax on repatriation?

Consultation on 17.10.17


Taxation of interest on debt obligations to a non-resident and "controllability" of transactions when replacing a creditor-borrower.

The enterprise has a loan agreement with a non-resident company, it is planned to change the creditor to a Cyprus company, in which the founder is the same as the company. Will interest on the contract be included in the costs? Does this contract fall under the control of the TCO?

Consultation on 10.10.17


Taxation of real estate lease transactions for the resident-lessor and non-resident-tenant, considering that they are legal entities?

Taxation of real estate lease transactions with income tax and VAT is regulated by p. III and r. V of the Tax Code of Ukraine (hereinafter - NKU)

So, according to p.134.1.1 NKU object of taxation is income from the source of origin from Ukraine and abroad, which is determined by adjusting (increasing or decreasing) the financial result before taxation.....