{"id":772655,"date":"2020-03-16T07:31:01","date_gmt":"2020-03-16T05:31:01","guid":{"rendered":""},"modified":"2020-03-17T16:58:41","modified_gmt":"2020-03-17T14:58:41","slug":"onovleno-formu-deklaratsiyi-z-podatku-na-prybutok-ta-deklaratsiyi-z-podatku-na-dodanu-vartist","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/onovleno-formu-deklaratsiyi-z-podatku-na-prybutok-ta-deklaratsiyi-z-podatku-na-dodanu-vartist\/","title":{"rendered":"New Templates for CIT and VAT Declarations"},"content":{"rendered":"\t
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Yuliia Shcherbak<\/h4>\n\t\t\t\n\t\t\t\t\t\t\tTax Expert of Accountor Ukraine<\/span>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n

Accountor<\/span> informs<\/span> that<\/span> by<\/span> Decree<\/span> No<\/span>. 488 <\/span>of<\/span> 14.11.2019<\/span> the<\/span> Ministry<\/span> of<\/span> Finance<\/span> of Ukraine<\/span> approved<\/span> changes<\/span> in<\/span> the<\/span> template<\/span> of<\/span> the<\/span> i<\/span>ncome <\/span>t<\/span>ax<\/span> and<\/span> the value<\/span>-added tax (further: VAT)<\/span> declarations for companies. <\/span>This decree entered into force on 01.01.2020, that is why from January 2020 onward, companies <\/span>must<\/span> file them in accordance with the new templates.\u00a0<\/span>\u00a0<\/span><\/p>\n

It<\/span> should<\/span> be<\/span> noted<\/span> that<\/span> main<\/span>ly<\/span>, <\/span>the<\/span> report<\/span> templates<\/span> were<\/span> updated<\/span> due<\/span> to<\/span> cancelation<\/span> of<\/span> the<\/span> tax<\/span> perks<\/span> amounts<\/span> r<\/span>eport<\/span>.<\/span> Because of this, t<\/span>he<\/span> new annex titled <\/span>\u201c<\/span>\u041f\u041f<\/span>\u201d<\/span>\u202f<\/span>\u201cInformation on tax perks amounts” was added to the <\/span>Corporate Income Tax (further: <\/span>CIT<\/span>)<\/span> declaration, and a relevant cell <\/span>appeared in<\/span> the table of annexes. <\/span>Like the template of tax perks amounts report, the <\/span>\u201c<\/span>\u041f\u041f<\/span>\u201d<\/span> annex <\/span>include<\/span>s<\/span> the following data:\u00a0<\/span>\u00a0<\/span><\/p>\n

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  • Name<\/span> and<\/span> code<\/span> of<\/span> tax<\/span> perk<\/span> according<\/span> to<\/span> perk<\/span> catalog<\/span> approved<\/span> by<\/span> the<\/span> SFS<\/span>;<\/span>\u00a0<\/span><\/li>\n
  • \u00a0<\/span>Amount of tax perks<\/span>;<\/span>\u00a0<\/span><\/li>\n<\/ul>\n
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    • \u00a0<\/span>Timespan<\/span> when<\/span> tax<\/span> perks<\/span> were<\/span> used<\/span> in<\/span> the<\/span> reporting<\/span> period<\/span>;<\/span>\u00a0<\/span>\u00a0<\/span><\/li>\n
    • Amount<\/span> of<\/span> tax<\/span> perks<\/span> used<\/span> for <\/span>the<\/span> specific purpose<\/span>(s) these perks may be used for.<\/span>\u00a0<\/span><\/li>\n<\/ul>\n

      The<\/span> annexes<\/span> \u201c<\/span>\u041f\u041d<\/span>\u201d<\/span>, <\/span>\u201c<\/span>\u0412\u041f<\/span>\u201d<\/span> and<\/span> \u201c<\/span>\u0420\u0406<\/span>\u201d<\/span> have also been amended. E.g., in <\/span>comment<\/span> to Annex <\/span>\u201c<\/span>\u041f\u041d<\/span>\u201d<\/span>, it is now required to indicate the full name of the non-resident party and their location as it is stated in the contract\/agreement.\u00a0 <\/span>The <\/span>\u201c<\/span>\u0412\u041f<\/span>\u201d<\/span> Annex now has a table for the annexes to declaration <\/span>which have been <\/span>submitted <\/span>(that is, <\/span>financial statement forms for the reporting <\/span>period<\/span>\/<\/span>tax<\/span> period in question<\/span>)<\/span>. <\/span>T<\/span>he <\/span>\u201c<\/span>\u0420\u0406<\/span>\u201d<\/span>\u202f<\/span>Annex <\/span>lists<\/span> the<\/span> updated<\/span> names of tax differences for financial operations which the financial result is increased by before taxes in lines\u00a0 <\/span>3.<\/span>1.6,\u202f3.1.6.1,\u202f3.1.6.2\u202f<\/span>and<\/span>\u202f3.1.7.<\/span> T<\/span>h<\/span>us, <\/span>now, the annexes fully comply with the norms established in the Tax Code of Ukraine.\u00a0<\/span>\u00a0<\/span><\/p>\n

      Canceling<\/span> the<\/span> perk<\/span> report<\/span> has<\/span> also<\/span> resulted in certain changes in<\/span> VAT<\/span> declaration, i.e.<\/span>:\u00a0<\/span>\u00a0<\/span><\/p>\n

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      • Update of t<\/span>he<\/span> whole<\/span> annex<\/span> 6 <\/span>regarding<\/span> the <\/span>VAT<\/span> which<\/span> has<\/span> not<\/span> been<\/span> paid<\/span> in<\/span> full<\/span> or<\/span> in<\/span> part<\/span> because<\/span> of<\/span> the<\/span> tax<\/span> perks the company ha<\/span>s<\/span>, <\/span>whereas the amount of the perks obtained for the period shall be shown in a special cell (in the \u201cTotal\u201d line of <\/span>t<\/span>able 2 of <\/span>a<\/span>nnex 6);\u00a0<\/span>\u00a0<\/span><\/li>\n<\/ul>\n
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        • Change of<\/span> procedure<\/span> of<\/span> filling<\/span> out<\/span> and<\/span> filing<\/span> the<\/span> VAT<\/span> declaration<\/span>. <\/span>E<\/span>.<\/span>g<\/span>., <\/span>formulas<\/span> are<\/span> provided<\/span> to<\/span> calculate<\/span> tax<\/span> perks<\/span> amounts<\/span> for<\/span> annex<\/span> 6 <\/span>of<\/span> the<\/span> declaration<\/span>.<\/span> Besides, companies shall enter the<\/span>\u202f\u201c99999999\u201d<\/span> code in annex 6 in case if the perk code <\/span>cannot<\/span> be found in tax perk catalogs as of the date when the declaration is filed<\/span>;<\/span>\u00a0<\/span>\u00a0<\/span><\/li>\n
        • Making<\/span> adjustments<\/span> and<\/span> corrections<\/span> (<\/span>editing<\/span>) <\/span>the<\/span> main<\/span> part<\/span> of<\/span> the<\/span> declaration<\/span> and<\/span> its<\/span> annexes<\/span>. <\/span>E<\/span>.<\/span>g<\/span>., <\/span>due<\/span> to<\/span> implementation<\/span> of<\/span> IBAN<\/span> international<\/span> standards<\/span>, <\/span>MFO<\/span> sort<\/span> codes<\/span> have<\/span> been<\/span> removed<\/span> from<\/span> annex<\/span> 4 <\/span>on<\/span> VAT<\/span> refund<\/span>, <\/span>as<\/span> they have become <\/span>redundant.\u00a0<\/span>\u00a0<\/span><\/li>\n<\/ul>\n

          So<\/span>, <\/span>with<\/span> reference<\/span> to<\/span> the<\/span> subject<\/span> mentioned<\/span> above<\/span>,\u00a0 <\/span>we<\/span> would<\/span> like<\/span> to<\/span> drive<\/span> your<\/span> attention<\/span> to<\/span> the<\/span> fact<\/span> that<\/span> CIT<\/span> declaration<\/span> has<\/span> undergone<\/span> certain<\/span> changes<\/span> in<\/span> main<\/span> body<\/span>, <\/span>description<\/span> of<\/span> line<\/span> 26,\u00a0 <\/span>in<\/span> the<\/span> comment<\/span>s<\/span> on<\/span> filing<\/span> annexes<\/span>, <\/span>in<\/span> annexes<\/span> \u201c<\/span>\u0420\u0406<\/span>\u201d<\/span>, <\/span>\u201c<\/span>\u041f\u041d<\/span>\u201d<\/span>, <\/span>\u201c<\/span>\u0412\u041f<\/span>\u201d<\/span> and <\/span>it now has<\/span> a new annex: <\/span>\u201c<\/span>\u041f\u041f<\/span>\u201d<\/span> (<\/span>regarding tax perks).\u00a0<\/span>\u00a0<\/span><\/p>\n

          Regarding<\/span> VAT<\/span> declaration<\/span>:<\/span> apart<\/span> from<\/span> the<\/span> fact<\/span> that<\/span> the<\/span> main<\/span> body<\/span> and<\/span> annexes<\/span> have<\/span> undergone<\/span> certain<\/span> editing<\/span>, <\/span>the<\/span> form<\/span> of<\/span> adjustment calculation of VAT liabilities (which is filed when a mistake is corrected by the company) has been changed as well. <\/span>However<\/span>, <\/span>the<\/span> most<\/span> important<\/span> change<\/span> was<\/span> the<\/span> update<\/span> of<\/span> annex<\/span> 6 <\/span>concerning<\/span> tax<\/span> perks<\/span>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          Accountor informs that by Decree No. 488 of 14.11.2019 the Ministry of Finance of Ukraine approved changes in the template of the income tax and the value-added tax (further: VAT) declarations for companies. This decree entered into force on 01.01.2020, that is why from January 2020 onward, companies must file them in accordance with the […]<\/p>\n","protected":false},"author":4489,"featured_media":249227,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-772655","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-articles-en","category-news-and-articles-from-companies-en","company-17168"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/772655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=772655"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/772655\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/249227"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=772655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=772655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=772655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}