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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 9, 2022 No. 1377

About modification of 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. 54, Art. 1623, No. 61, Art. 1869; 2020, No. 89, the Art. 2879, No. 99, the Art. 3226), changes which are applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 9, 2022 No. 1377

Changes which are made to procedure for electronic administration of the value added tax

1. In Item 9:

1) to add Item after the paragraph of third with the new paragraph of the following content:

"Are not considered during measure calculation СУММАНаклОтр of tax amount on discharged by the taxpayer the tax delivery notes and/or the adjustments registered in the Register, constituted on transactions, date of emergence of the tax liabilities on which falls, it (was the share) of the period during which the taxpayer applied simplified taxation system taking into account features of the taxation, stipulated in Item the 9th subsection 8 of the Section XX "Transitional provisions" of the Code;".

With respect thereto to consider paragraphs of the fourth-thirty second respectively paragraphs fifth-thirty third;

2) to add Item with the paragraph of the following content:

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