News 19.09.19
Letter dated 09.09.2019, No. 50-0006 / 46321
«About the International Account Number (IBAN)»


News 18.09.19
We pay attention to the payers that from now on, only qualified electronic signature is sufficient for submission of reports electronically to the State Statistics Service of Ukraine.


News 16.09.19
We pay attention to taxpayers that in connection with the reorganization and renaming of the State Tax Service to the State Tax Service, new agreements on recognition of electronic documents were introduced by the State Tax Service.


News 13.09.19
Updated schedule of documentary planned audits of taxpayers - IO (Section I) and audits of financial institutions, permanent and non-resident missions (Section II)


News 12.09.19
Letter dated 06.08.2019, No. 01-01-21 / 371
"On some features of the audit activity"


Consultation on 17.09.19


Who is the payer of excise tax on the sale of electricity since 01.07.2019?

According to Article.212.1.13 of the Tax Code of Ukraine (hereinafter referred to as the CCU), excise tax payers are, in particular, electricity producers who have a license for the right to engage in entrepreneurial activity in the production of electricity and sell it outside the wholesale electricity market....



Consultation on 10.09.19


Concerning the Presentation of Intangible Assets in Accounting and Tax Accounting

The accounting approach to intangible assets (hereinafter referred to as "IAS") is governed by IFRS 38 "Intangible Assets" (hereinafter IFRS 38). The standard specifies that an asset is a resource:..



Consultation on 27.08.19


In accordance with established customs, the set off of counter-homogeneous requirements shall be offset by agreement of the parties. At the same time, according to Art. 601 of the Civil Code of Ukraine the obligation is terminated by the counting of counter-homogeneous requirements, the deadline of which has come, and also the requirements, the term of which is not established or determined at the moment of making the request. Counter-claims may be counted against one party's request....

Consultation on 20.08.19


The procedure for changing the place of business accounting

It should be noted that in accordance with Art. 9 of the Law of Ukraine "On State Registration of Legal Entities, Individuals - Entrepreneurs and Public Formations" of May 15, 2003 N 755-IV (hereinafter - the Law on State Registration) contains in the Unified State Register information on the location of the legal entity. According to Art. 10 of the said Law, if the documents and information subject to entry in the Unified State Register are included in it, such documents and information are considered authentic and can be used in a dispute with a third party....

Consultation on 13.08.19


Termination of business activity and submission of tax reports

The current legislation of Ukraine does not provide for such term as the termination (freezing) of the enterprise (entity). There are only discontinuation of economic activity and discontinuation of production (manufacturing) or sale of products, performance of works, provision of services as measures of state supervision (control) in the sphere of economic activity. On its own, an entity cannot stop its activity - there is no mechanism....