Consultation on 04.06.19

300419

Regarding the payment of compensation for medical treatment of workers

Article 166 of the Labor Code (hereinafter referred to as the Labor Code) provides that, at work with harmful working conditions, employees are given free milk or other equivalent foodstuffs in accordance with established norms....

 

Consultation on 12.03.19

120319

VAT when reimbursing the cost of utilities

In accordance with item 185.1 b) of the Tax Code of Ukraine (hereinafter referred to as the "PKU"), the object of VAT taxation is the supply of services, the place of supply of which is located in the customs territory of Ukraine, in accordance with Article 186 of this Code...

 

Consultation on 05.03.19

050319

Features of application of consolidated tax invoices

The terms of registration of tax invoices are given to p. 201.10 of the Tax Code of Ukraine (hereinafter "PKU"), namely:
Registration of tax invoices and / or calculations of adjustments to tax invoices in the Unified Register of Tax Bills should be made taking into account the deadlines:

..

 

Consultation on 22.01.19

220119

On the adjustment of the tax invoice for the import of services.

According to clause 208.2 of the Tax Code of Ukraine (hereinafter - PKU), the recipient of services supplied by non-residents, whose place of supply is located in the customs territory of Ukraine, shall calculate VAT at the base rate of tax on the tax base determined in accordance with item 190.2 of the Tax Code...

...

 

Consultation 25.12.18

251218

Taxing the transfer of advertising samples across the border

According to Part 1, Article 82 of the Customs Code of Ukraine (hereinafter ICU), Ukrainian goods that are issued for free circulation outside the customs territory of Ukraine without obligations for their re-entry are placed in the customs export regime. Requirements for the registration and use of customs declarations, on the basis of which goods are transported (sent) through the customs border of Ukraine, approved by the CMU Resolution No. 450 dated 21.05.12...
 

Consultation on 20.11.18

201118

Features of receipt of prepayment from non-resident

What date of tax liability arises from VAT?
On what date there is an income - the date of the receipt of currency on a distribution account or on a current account?
In what period should a tax credit be displayed and on what documents?

 

Consultation on 27.03.18

270318

The deadlines for the registration of tax invoices

The grain was wheat, which was paid to the enterprise. But the supplier did not issue a tax invoice and did not register. How long did the supplier have to register the MU, which is the deadline for registration? Can the supplier refund the amount of VAT paid by us in the value of the goods?

 

 

Consultation on 08.08.17

080817On the right to a tax credit, if the primary documents indicate a price with two signs, and suppliers write out a tax invoice with a price that contains more than three characters. And is it right if the primary documents are filled with three or more signs and are backed by tax invoices.

Согласно п.198.6 Налогового кодекса Украины (далее НКУ) НЕ относитесь в состав налогового кредита суммы налога, уплаченного (начисленного) в связи с приобретением товаров / услуг, не подтвержденные зареестрованими в Едином реестре налоговых накладных ...

 

180717

НДС sales of housing sales
The enterprise received from customers prepayment for property rights (secured payment). Tax liabilities for НДС at the moment are not accrued.
In December 2016, a declaration was received on the introduction of an apartment building into operation and acts were started to be issued for the transfer of constructed apartments to buyers, subsequently documents were issued for the ownership of individuals ...