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LAW OF UKRAINE

of July 29, 2022 No. 2480-IX

About modification of the Section XX "Transitional provisions" of the Tax code of Ukraine concerning ensuring stable functioning of the natural gas market during action of warlike situation and further recovery

The Verkhovna Rada of Ukraine decides:

I. Make to the section XX "Transitional provisions" of the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. To exclude Item 23 of subsection 1.

2. In subsection 2:

in paragraph one of Item 38 and paragraph one of Item 38-1 of figure "2022" to replace with figures "2023";

the paragraph one of Item 44 after the words "in the course of functioning of the market of electrical energy" to add with the words "and/or services in reduction of loading";

add with Items 83 and 84 of the following content:

"83. Temporarily, for the accounting periods of 2022, participants of the procedure of settlement of debt who participate in the settlement which is carried out for the purpose of implementation of actions the stipulated in Article 4 Laws of Ukraine "About the measures directed to overcoming the crisis phenomena and ensuring financial stability in the natural gas market" which are taxpayers on value added according to the Section V of this Code do not adjust the value added tax which is previously carried to structure of the tax credit and/or the tax liabilities and do not change players of the tax liabilities and/or the tax credit on the amount of the carried-out settlement.

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