The HO of the National Fiscal Service in Kyiv city, according to the Law of Ukraine that came into force on January 1, 2015, on 28.12.2014, under No.71-VIII, On Changes to the Tax Code and Some Enactments of Ukraine, accentuates that there have been made some changes to VAT reporting.
According to the requirements of the Law, beginning from the first accounting period in 2015 (January, І quarter), VAT reports are submitted electronically to the controlling bodies by all taxpayers following the requirements for registration of the digital signature according to the procedure set out in par. 49.4 of the Tax Code.
The last accounting period that VAT declarations are to be submitted on paper is IV quarter of 2014 (deadline for submission is 09.02.2015).
It is worth noting that electronic reporting gives possibility to avoid queues and avail themselves of benefits of on-line reporting.
To file reports electronically and obtain a free digital signature, it is necessary to apply to the service centres located in different districts.
