of October 28, 2020 No. 1024
About modification of the Procedure for electronic administration of the value added tax
The Cabinet of Ministers of Ukraine decides:
Bring in the Procedure for electronic administration of the value added tax approved by the resolution of the Cabinet of Ministers of Ukraine of October 16, 2014 No. 569 "Some questions of electronic administration of the value added tax" (The Official Bulletin of Ukraine, 2014, No. 87, Art. 2482; 2016, No. 4, Art. 244; 2017, No. 61, the Art. 1869), changes which are applied.
Prime Minister of Ukraine
D. Shmygal
Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 28, 2020 No. 1024
1. The paragraph one of item 4 to state in the following edition:
"4. The account in system of electronic administration of tax (further - the electronic account) - the account opened for the taxpayer in Treasury into which funds according to Item 200-1.4 of article 200-1 of the Tax Code of Ukraine are transferred (further - the Code).".
2. In Item 6 of the word and figures "article 69 of the Tax Code of Ukraine (further - the Code)" shall be replaced with words also in figures of "article 69 of the Code".
3. Add the Procedure with Item 7-1 of the following content:
"7-1. GNS within three working days following behind day of entering by monitoring body into the register of taxpayers of changes on cancellation (cancellation) cancellation of registration of the taxpayer according to the decision of monitoring body or the judgment which took legal effect performs recalculation of the amount (Sigma of N) of such payer for the accounting (tax) period in which there was cancellation of registration of the taxpayer which is cancelled (is cancelled).
Such recalculation is performed by GNS by recalculation of the amount (Sigma of N) separately on each its indicator.
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