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LAW OF UKRAINE

of January 12, 2023 No. 2876-IX

About modification of the Section XX "Transitional provisions" of the Tax code of Ukraine concerning recovery of restriction of stay of gaming on simplified taxation system

The Verkhovna Rada of Ukraine decides:

1. 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:

Subsection 2 to add 1) with Items 89 and 90 of the following content:

"89. Temporarily, during action of the warlike situation in Ukraine imposed by the Presidential decree of Ukraine "About introduction of martial law in Ukraine" of February 24, 2022 No. 64/2022, the approved Law of Ukraine "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 No. 2102-IX and six months after month in which the warlike situation will be stopped or cancelled registration of tax delivery notes and/or calculations of adjustment to tax delivery notes in the Unified register of tax delivery notes is performed taking into account such deadlines:

for the tax delivery notes / calculations of adjustment to tax delivery notes constituted from 1 to 15 calendar day (inclusive) of calendar month - up to 5 calendar days (inclusive) the calendar month following after month in which they are constituted;

for the tax delivery notes / calculations of adjustment to tax delivery notes constituted with 16 on the last calendar day (inclusive) of calendar month - up to 18 calendar days (inclusive) the calendar month following after month in which they are constituted;

for the calculations of adjustment constituted by the supplier of goods/services to tax delivery note which is constituted on the receiver - the taxpayer in which reduction of compensation amount of cost of goods/services to their supplier is provided - within 18 calendar days from the date of receipt of such calculation of adjustment to tax the superimposed receiver (buyer).

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