Procedure explained
After sending tax reports body by email to the Ministry of Revenues, the taxpayer receives first and second receipts (slips).
The former confirms to the payer transfer of their tax documents in electronic form to the body of the Ministry of Revenues. Ministry of Revenues sends this receipt to the email address, from which tax reporting was sent. If the first receipt was not received to the payer’s email address, the tax document is considered not received.
Payer's confirmation of acceptance by tax documents to the database of Ministry of Revenues is the second receipt in digital form in text format. It contains:
-details of received tax document in electronic form,
-compliance of electronic tax document with approved format (standard) of electronic document
-results of verification of digital signatures (further - EDSs)
-information on the taxpayer,
-date and time of receipt,
-registration number
-tax reporting period
-data on the receipt's sender.
This receipt is sealed with EDS of the Ministry of Revenues’ body, encrypted and sent to the payer by means of telecommunication.
Other copies of first and second slips are electronically stored in the body of Ministry of Revenues.
If a tax document is delivered to the body Ministry of Revenues in electronic form before 4 pm, within two hours of the acceptance (rejection) the payer is sent a second receipt. If after 4 pm - within the first two hours of the next day.
Archive of tax documents sent to the body of Ministry of Revenues with taxpayer's EDS imposed on them and received electronic receipts is stored during the period prescribed by law for storing tax reporting on paper, i.e. 1095 days from the submission date.
The corresponding norm is defined by Section III of Guidelines for preparation and submission of tax documents in electronic form by means of telecommunications, approved by the State Tax Administration of Ukraine on 10.04.08 № 23.
