Amendments in the procedure for payment of VAT
The STS in Kyiv reminds that from 1 March 2013 order of the Ministry of Finance of Ukraine of 17.12.2012 № 1340 «On approval of the Register of issued and received tax invoices and order of its maintenance»entered into force.
Starting 1 March 2013 payers of VAT are to maintain the Register of issued and received tax invoices in form and manner set out by Order № 1340.
Starting 1 April 2013 VAT registered taxpayers must submit copies of their records in the Register of issued and received tax invoices under the new form approved by Order № 1340 of the Ministry of Finance of Ukraine of 17.12.2012.
As per provisions of Art. 46, 48, 49 of the Tax Code of Ukraine, if tax statements have been prepared in violation of the established procedure, STS bodies will not accept taxpayer's tax returns.
