Fiscal officers explain
The General Directorate of the Ministry of Revenue & Duties of Ukraine in Kyiv city turns attention to a paragraph added to Law of Ukraine On Changes to the Tax Code of Ukraine and Some Other Enactments of Ukraine dd. 31.07.2014, No.1621-VII, par. 49.4, article 49, of the following wording: «All taxpayers should submit VAT tax accounts electronically to the oversight authority in conformity with the requirements for registration of the digital signature of accountable persons in the manner and according to the procedure set out in the legislation».
The said above changes will come into effect after 01.01.2015.