The State Tax Service has launched a new tool for businesses - how to avoid blocking tax invoices
Kyiv • UNN
The Tax Service has launched instructions for correctly filling out data tables. This will reduce the share of blocked invoices below 0.15%.
The State Tax Service of Ukraine has introduced a new tool for VAT payers, which should help avoid blocking tax invoices. This refers to the so-called "roadmaps" for the correct completion and submission of the Taxpayer Data Table, reports UNN with reference to the STS message and the statement of the acting head of the service, Lesya Karnaukh.
Details
The STS explained that even one error or inaccuracy when submitting documents can lead to the suspension of a tax invoice.
According to Karnaukh, thanks to the changes already introduced, the share of blocked invoices has been reduced to 0.1-0.15%.
Sometimes even one insignificant error is enough to stop the process. One inaccuracy and the tax invoice is stopped. Thanks to a set of measures, we have already managed to significantly reduce the percentage of blocked tax invoices. Today it is 0.1-0.15%. We are taking the next step to facilitate business operations. So that technical errors do not stop the work of conscientious payers
The service reported that the new "roadmaps" were prepared after analyzing practical cases, appeals from relevant associations, and taking into account the specifics of various business areas.
The Taxpayer Data Table contains generalized information about the codes of economic activities, goods, and services that an enterprise or entrepreneur constantly produces, supplies, or sells in Ukraine.
The STS noted that submitting such a table is most relevant for enterprises in the manufacturing and processing sectors, construction, services, and work performance, as well as for agricultural producers.
The tax authority separately drew attention to the key submission rules. The table must be submitted with an explanation, where the type of activity should be indicated and reference should be made to tax and other reporting. The document is submitted only in electronic form. If the enterprise operates in several areas, the table can be submitted separately for each of them. It is not necessary to resubmit it for codes that are already in the accepted table.
Also, in the explanation, the payer must disclose the essence of their activity. In particular, this refers to information about employees, material base, transport, land, special equipment, as well as licenses, permits, and other documents, if they are required for work.
Separately, the STS emphasizes the need for references to tax and financial reporting.
The service also named the most common reasons why the table may not be taken into account. Among them are submission without explanation, absence of data on economic activity in the explanation, absence of references to reporting, insufficient number of employees for the declared work or salary below the minimum established level. Another reason is discrepancies between the information provided by the payer and the data of the STS automated systems.
As an example, the tax authority cited a situation where an agricultural producer submits a table for the sale of products, but there is no data on land, equipment, or personnel in the system. Problems may also arise if the tax credit is formed for goods that are not related to the main activity of the enterprise.
The "roadmaps" have already been published on the STS web portal. The service expects that the new tool will help businesses less often encounter technical errors and the suspension of tax invoices.