ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of January 25, 2011 No. 41

About approval of forms and procedure for filling and submission of tax statements on the value added tax

According to Item 201.15 of Article 201 of the Section V of the Tax code of Ukraine and article 8 of the Law of Ukraine "About the State Tax Service in Ukraine" I ORDER:

1. Approve forms of tax statements on the value added tax:

the tax declaration on the value added tax (is attached);

the tax declaration on the value added tax (reduced) (is attached);

the tax declaration on the value added tax (special) (is attached);

the tax declaration on the value added tax (processing enterprise) (is attached);

the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes (is applied);

the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes (concerning activities according to Article 209 of the Section V of the Code) (is applied);

the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes (concerning activities according to Item 209.18 of Article 209 of the Section V of the Code) (is applied);

the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes (concerning activities according to Item 1 of subsection 2 of the Section XX of the Code) (is applied);

calculation of the tax liabilities added by the receiver of services who is not registered as the taxpayer on value added which are delivered by nonresidents including their permanent missions which are not registered by taxpayers on customs area of Ukraine (is applied).

2. Approve the Procedure for filling and submission of tax statements on the value added tax it (is applied).

3. Recognize invalid orders of State Tax Administration of Ukraine:

of 30.05.97 N 166 "About approval of form of the tax declaration and the Procedure for its filling and representation", registered in the Ministry of Justice of Ukraine 09.07.97 for N 250/2054;

of 10.04.98 N 179 "About approval of changes to form of the tax declaration on the value added tax and Changes and amendments to the Procedure for filling and submission of the tax declaration on the value added tax", registered in the Ministry of Justice of Ukraine 27.04.98 for N 265/2705;

of 23.10.98 N 499 "About modification of tax statements on the value added tax", registered in the Ministry of Justice of Ukraine 10.11.98 for N 715/3155;

of 02.11.2000 N 568 "About modification of tax statements on the value added tax", registered in the Ministry of Justice of Ukraine 11.12.2000 for N 903/5124;

of 18.04.2001 N 170 "About modification of tax statements on the value added tax", registered in the Ministry of Justice of Ukraine 14.05.2001 for N 412/5603;

of 30.09.2003 N 466 "About approval of changes to tax statements on the value added tax", registered in the Ministry of Justice of Ukraine 22.10.2003 for N 964/8285;

of 02.02.2004 N 63 "About approval of changes to tax statements on the value added tax", registered in the Ministry of Justice of Ukraine 18.02.2004 for N 209/8808;

of 28.02.2005 N 90 "About modification of tax statements on the value added tax", registered in the Ministry of Justice of Ukraine 06.04.2005 for N 367/10647;

of 15.06.2005 N 213, "About Modification of Tax Statements on the Value Added Tax", registered in the Ministry of Justice of Ukraine 30.06.2005 for N 702/10982;

of 26.01.2007 N 30 "About introduction of amendments to orders GNA of Ukraine", registered in the Ministry of Justice of Ukraine 09.02.2007 for N 108/13375;

of 20.08.2007 N 498 "About introduction of amendments to the order GNA of Ukraine of 30.05.97 N 166", registered in the Ministry of Justice of Ukraine 07.09.2007 for N 1045/14312;

of 17.03.2008 N 159 "About modification of tax statements on the value added tax", registered in the Ministry of Justice of Ukraine 19.03.2008 for N 224/14915;

from 21.01.2009 N 8 "About modification of tax statements on the value added tax", registered in the Ministry of Justice of Ukraine 30.01.2009 for N 90/16106;

of 28.04.2009 N 221 "About modification of tax statements on the value added tax", registered in the Ministry of Justice of Ukraine 07.05.2009 for N 417/16433;

of 12.05.2010 N 313 "About modification of tax statements on the value added tax", registered in the Ministry of Justice of Ukraine 31.05.2010 for N 350/17645;

of 07.07.2010 N 490 "About introduction of amendments to the order GNA of Ukraine of 30.05.97 N 166"; registered in the Ministry of Justice of Ukraine 26.07.2010 for N 552/17847.

4. To department of administration of the value added tax (Lapshin Yu. V.):

4.1 in accordance with the established procedure to provide this order on state registration to the Ministry of Justice of Ukraine;

4.2 provide promulgation of this order;

4.3 in three-day time from the date of registration of the order in the Ministry of Justice of Ukraine to provide provision to Department of information and analytical ensuring processes of the taxation (Laba M.S.) control algorithms for acceptance and the automated processing of tax statements on the value added tax.

5. To department of information and analytical ensuring processes of the taxation (Laba M.S.) to finish the software on acceptance and processing of tax statements on the value added tax according to the procedure and the terms determined for creation of information systems.

6. This order becomes effective from the date of its official publication.

7. To impose control over the implementation of this order on the vice-chairman Lyubchenko O. M.

Approved by the Order of State Tax Administration of Ukraine of January 25, 2011, No. 41

Procedure for filling and submission of tax statements on the value added tax

I. General provisions

1. Submission of the tax declaration on the value added tax (further - the declaration) is stipulated in Item 46.1 Articles 46 of the Section II "Administration of taxes, charges (obligatory payments)" and Article 203 of the Section V "Value added tax" of the Tax code of Ukraine (further - the Code).

2. Representation of the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes (further - the specifying calculation) (if in future tax periods taking into account the prescriptive limits determined by Article 102 of the Section II of the Code, the taxpayer independently reveals mistakes which contain in earlier provided tax declaration (except the customs declaration or restrictions determined by Article 50 of the Section II of the Code)) is stipulated in Item 50.1 Article 50 of the Section II of the Code.

3. Submission of the copy of entries in registers of the issued and received tax delivery notes in electronic form is stipulated in Item 201.15 Articles 201 of the Section V of the Code.

4. Representation of calculation of the tax liabilities added by the receiver of services which are delivered by nonresidents, including their permanent missions which are not registered as taxpayers whose place of delivery is located on customs area of Ukraine, stipulated in Item 208.4 Articles 208 of the Section V of the Code.

5. Taxpayers who according to Article 209 of the Section V of the Code apply special tax regime of activities in the field of rural and forestry, and also fishery represent the tax declaration on the value added tax (reduced) which is integral part of the reporting for the corresponding accounting period. Such tax declaration joins only those transactions which concern the special mode set by the specified Article.

6. Taxpayers - agricultural enterprises of all patterns of ownership which meet the requirements of Article 209 of the Section V of the Code, but did not choose special tax regime of activities in the field of rural, forestry and fishery and realize milk, the cattle, bird, self-produced wool, and also the dairy products, milk raw materials and meat products made in own overworking workshops, represent the tax declaration on the value added tax (special) which is integral part of the reporting for the corresponding accounting period. Such tax declaration joins only the transactions determined by Item 209.18 of Article 209 of the Section V of the Code.

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