ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of December 22, 2010 No. 978

About approval of the Regulations on registration of taxpayers for value added

According to the Section V of the Tax code of Ukraine and article 2 of the Law of Ukraine "About the State Tax Service in Ukraine" I ORDER:

1. Approve Regulations on registration of taxpayers for value added which are applied.

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

of 01.03.2000 N 79 "About approval of the Regulations on the Register of taxpayers on value added", registered in the Ministry of Justice of Ukraine 03.04.2000 for N 208/4429;

of 20.03.2001 N 117 "About modification and amendments in Regulations on the Register of taxpayers on value added", registered in the Ministry of Justice of Ukraine 10.04.2001 for N 327/5518;

of 14.02.2002 N 72 "About modification and amendments in Regulations on the Register of taxpayers on value added", registered in the Ministry of Justice of Ukraine 01.03.2002 for N 210/6498;

of 15.12.2004 N 707 "About changes and amendments to the Regulations on the Register of taxpayers on value added", registered in the Ministry of Justice of Ukraine 21.12.2004 for N 1621/10220;

of 24.05.2005 N 185 "About changes and amendments to the Regulations on the Register of taxpayers on value added", registered in the Ministry of Justice of Ukraine 08.06.2005 for N 641/10921;

of 16.01.2006 N 17 "About introduction of amendments to the order of State Tax Administration of Ukraine of 01.03.2000 N 79 "About approval of the Regulations on the Register of taxpayers on value added", registered in the Ministry of Justice of Ukraine 30.01.2006 for N 78/11952;

of 01.09.2008 N 560 "About approval of Changes to Regulations on registration of taxpayers for value added", registered in the Ministry of Justice of Ukraine 09.10.2008 for N 949/15640;

of 04.12.2008 N 755 "About approval of Changes to Regulations on registration of taxpayers for value added", registered in the Ministry of Justice of Ukraine 19.12.2008 for N 1215/15906;

of 30.09.2010 N 758 "About modification of the Regulations on registration of taxpayers for value added", registered in the Ministry of Justice of Ukraine 29.11.2010 for N 1191/18486;

and also:

Item 1 of the order of State Tax Administration of Ukraine of 14.04.2000 N 170 "About entering of amendments into regulatory legal acts", registered in the Ministry of Justice of Ukraine 04.05.2000 for N 256/4477, regarding entering of amendments into the Regulations on the Register of taxpayers on value added;

Item 3 of the order of State Tax Administration of Ukraine of 25.04.2006 N 216 "About modification of some regulatory legal acts concerning accounting, registration and identification, as taxpayers of foreign legal entities and their separate divisions in Ukraine", registered in the Ministry of Justice of Ukraine 17.05.2006 for N 563/12437;

Item 3 of the order of State Tax Administration of Ukraine of 24.07.2006 N 427 "About introduction of amendments to the order of State Tax Administration of Ukraine of 19.02.98 N 80 "About approval of the Instruction about accounting treatment for taxpayers" and other regulatory legal acts", registered in the Ministry of Justice of Ukraine 22.08.2006 for N 994/12868.

3. To management of registration and taxpayer registration (Kalenichenko N. G.):

3.1. Provide this order to the Ministry of Justice of Ukraine on state registration.

3.2. Provide publication of the order in accordance with the established procedure.

4. The taxpayers on value added entered in the register of taxpayers on value added before entry into force of this order are not subject to obligatory re-registration. The registration certificates of taxpayers on value added granted to payers by bodies of the State Tax Service before entry into force of this order are not subject to obligatory replacement.

5. To department of information and analytical ensuring processes of the taxation (Laba M.S.), to Management of registration and taxpayer registration (Kalenichenko N. G.) to provide reduction of the functioning software in compliance with this order 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 December 22, 2010 No. 978

Regulations on registration of taxpayers for value added

I. General provisions

1. This Provision is developed according to the Section V "Value added tax" of the Tax code of Ukraine (farther the Code), the Law of Ukraine "About the State Tax Service in Ukraine" and other regulatory legal acts.

2. This Provision determines procedure:

registration of taxpayers for value added;

cancellations of registration of taxpayers for value added;

maintaining the register of taxpayers on value added (further - the Register);

assignments of individual tax number of the taxpayer on value added;

bringing to publicity of data from the Register;

re-registrations of taxpayers on value added and replacements of registration certificates of taxpayers by value added;

maintaining documentation in case of registration/cancellation of registration of taxpayers for value added;

certifications of copies of registration certificates of taxpayers on value added.

3. This Provision determines forms:

statements for registration of taxpayers for value added;

registration certificates of taxpayers on value added;

documents on cancellation of registration of taxpayers for value added;

magazines of registration of taxpayers for value added;

other documents concerning registration/cancellation of registration, re-registration and replacement of certificates, about registration of taxpayers for value added.

4. Person - any of persons brought in subitem 14.1.139 of Item 14.1 of Article 14 of the Section I of the Code:

the subject of housekeeping - the legal entity, including

the company with foreign investments, irrespective of form and time of introduction of such investments;

other legal entity who is not subject of housekeeping;

the physical person (the citizen of Ukraine, the foreigner and person, without nationality) performing activities which belong according to the legislation to entrepreneurial (except the physical persons which are on simplified taxation system, accounting and the reporting of small business entities according to the legislation), and/or import goods on customs area of Ukraine;

representation of the nonresident who has no status of the legal entity.

4.1. For the purposes of the taxation two or more persons who perform joint activities without formation of legal entity are considered as individual within such activities.

Account of results of joint activities is kept by the taxpayer, the representative, on it other parties according to terms of the contract, separately from accounting of economic results of such taxpayer.

4.2. By the taxpayer on value added the investor who for operation of the agreement on distribution of products pays the value added tax taking into account the features provided by the Section XVIII of the Code can be registered.

4.3. If persons which are not registered as taxpayers import goods on customs area of Ukraine in amounts, taxable under the law, such persons pay tax during customs clearance of goods without registration as payers of such tax.

4.4. Person responsible for charge and the tax discharge in the budget in case of delivery of services by nonresidents, including their permanent missions which are not registered as taxpayers if the place of delivery of services is located on customs area of Ukraine, is the receiver of services.

Persons which are marked out in this subitem have the rights, fulfill duties and bear the responsibility provided by the law as taxpayers.

5. According to Item 180.1 of Article 180 of the Section V of the Code for the purposes of the taxation taxpayer on value added (further - the payer of the VAT) is:

5.1. Any person who performs economic activity and is registered according to the voluntary decision as the taxpayer according to the procedure, determined by Article 183 of the Section V of the Code.

5.2. Any person who is registered or is subject to registration as the taxpayer.

5.3. Any person who imports goods on customs area of Ukraine in amounts, taxable, and on who responsibility for tax payment in case of movement of goods through customs border of Ukraine according to the Customs code of Ukraine is conferred, and also:

5.3.1. Person to who observance of requirements of the customs regimes providing full or partial conditional release from the taxation in case of violation of such customs regimes set by the customs legislation is assigned;

5.3.2. Person who uses, including in case of commodity importation on customs area of Ukraine, tax benefit not on purpose and/or contrary to conditions or the purposes of its provision according to the Code, and also any other persons using tax benefit which is not intended for them.

Regulations of this Item are not applied to transactions on import to customs area of Ukraine by physical persons (citizens) or subjects of business activity who are not taxpayers, the cultural values noted in Item 197.7 of Article 197 of the Section V of the Code.

5.4. Person who records results of activities for cooperation agreement without formation of legal entity.

5.5. Person - the manager of property which keeps separate tax accounting for the value added tax of rather economic activities connected with use of the property received in management under agreements of property management. For the purposes of the taxation the economic relations between the manager of property on own economic activity and its activities for property management are equated to the relations on the basis of separate civil agreements (further - the manager of property).

5.6. Person who performs operations on delivery of condemned property, finds, treasures, the property recognized ownerless, property for which the owner until the end of storage duration, and property which on inheritance right or on other legal causes carries over the state (including the property determined in Article 172 of the Customs code of Ukraine) did not address irrespective of whether it reaches the total amount of transactions on the delivery of goods/services determined by Item 181.1 of Article 181 of the Section V of the Code and also irrespective of the fact which the tax regime uses such person according to the legislation.

5.7. Person, authorized to bring tax on the taxation objects which result from delivery of services by the companies of rail transport in their main activities which are under the supervision of the taxpayer according to the procedure established by the Cabinet of Ministers of Ukraine.

6. Individual tax number which is used for the tax discharge is assigned to person who is registered as the taxpayer.

6.1. Individual tax number is single for all information space of Ukraine and remains for the payer of the VAT until cancellation of registration of the payer of the VAT.

6.2. Use of the individual tax number provided in case of registration is obligatory in case of registration and use of all document types which are connected with calculations in case of purchase of goods, accounting, the reporting, about the value added tax, registration of the tax credit.

6.3. Individual tax number constitutes:

6.3.1. For legal entities - 12-digit numerical code of the following structure: 7 signs include the first 7 signs of code according to the Unified state register of the companies and organizations of Ukraine (дальшекод EGRPOU) without control number, the 8th and 9th signs - area code on system of the coding accepted in bodies of the State Tax Service (further - tax authorities), the 10th and 11th signs - code of the administrative area on system of the coding accepted in tax authorities, the 12th znakkontrolny category which algorithm of forming establishes the central body of the State Tax Service of Ukraine.

6.3.2. For physical persons - 10-considerable registration number of accounting card of the taxpayer.

For physical persons - entrepreneurs who because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and notified on it the relevant tax authority and have mark in the passport concerning which instead of registration number of accounting card of the taxpayer in the Unified State Register of Legal Entities and physical litspredprinimatel (further - the Unified state register) and certificates on state registration of physical litsapredprinimatel are introduced series and passport number, individual tax number constitutes 10-considerable number which includes passport number.

6.3.3. For persons responsible for charge and the tax discharge on value added in the budget during execution of cooperation agreements without creation of the legal entity, managers of property, under agreements of property management, investors, according to agreements on distribution of products, 9-considerable tax number which is provided by tax authorities according to the accounting treatment for taxpayers and charges determined by the central body of the State Tax Service according to Item 63.10 of Article 63 of the Section II of the Code (further - the Accounting treatment). Such persons in the registration statement put down the specified tax number which shall answer individual tax number.

For persons responsible for content and entering of the value added tax into the budget during execution of several cooperation agreements or agreements of property management, the registration certificate of the payer of the VAT is granted on each of noted agreements.

6.3.4. For representations of nonresidents in Ukraine individual tax number is created in the same procedure, as well as for legal entities.

6.3.5. For representations of nonresidents in Ukraine which were registered by payers of the VAT till June 1, 2006 and have no EGRPOU code, individual tax number is 9-considerable tax number which is provided by tax authorities. Re-registration of such representations of nonresidents as payers of the VAT, and also replacement of appropriate certificates to them are performed after inclusion of such separated divisions in EGRPOU.

II. The register of taxpayers on value added

1. The register is the automated databank created according to Item 183.12 of Article 183 of the Section V of the Code for providing:

registration and single accounting of payers of the VAT;

single principles of identification of payers of the VAT;

control of collection of the value added tax;

organizations of continuous and sampling analysis.

Component of the Register is the register of subjects of special tax regime.

2. The Register joins the following types of data:

identification - individual tax number and certificate number of the payer of the VAT, the EGRPOU code, tax number which is provided by tax authorities, registration number of accounting card of the taxpayer, and also the name, - for legal entities and surname, name, middle name - for physical persons - entrepreneurs;

help - data on the location (residence), phones of the payer of the VAT, surname, name, middle name and registration numbers of accounting cards of the taxpayer of the head and chief accountant of the legal entity - the payer of the VAT;

registration - data on registration, re-registration, cancellation of certificates and cancellation of registration of payers of the VAT, exception of the register of subjects of special tax regime, change of tax regimes tax, on value added;

classification - data on types of activity of the subject of special tax regime;

quantitative - data of rather total amounts of taxable transactions and cost of the delivered goods which are specified in registration statements;

other data provided by the document forms established by this Provision.

3. Forming and maintaining the Register performs the central body of the State Tax Service. Data of the Register are reported to tax authorities in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol (further - regional tax authorities), and also tax authorities in areas, the cities, areas in the cities, the interdistrict, joint and specialized tax authorities (further - district tax authorities).

Tax authorities provide accuracy of the data about taxpayers in the Register, their protection against unauthorized access, updating, archiving and recovery of data.

4. From among obligations concerning maintaining the Register the central body of the State Tax Service performs:

development of the organizational and methodological principles of maintaining Register;

organization of registration of payers of the VAT;

assignment to payers of the VAT of individual tax number;

forming of certificate numbers about registration of payers of the VAT;

development of technology and program technical means of maintaining Register;

accomplishment of functions of the database manager Reestr (accumulating, data analysis which arrive from regional tax authorities, control of reliability and updating of data, storage, protection them, control of right of access and so forth);

the automated maintaining base of the Register;

development of regulating documents on creation, maintaining and use of data of the Register;

bringing to publicity of data from the Register.

5. Regional tax authorities perform:

accomplishment of functions of the database manager of the regional level (accumulating, data analysis which arrive from local tax authorities, control of reliability and updating of data, storage, protection them, control of right of access and so forth);

providing the organization of registration and accounting of payers of the VAT which are in their territory;

transfer of changes and amendments to the Register to the central body of the State Tax Service and subordinate district tax authorities.

6. District tax authorities perform:

reception of applications, control of completeness of data, concerning compliance to regulating documents;

data processing of statements and documents concerning registration, re-registrations, cancellations of certificates and cancellation of registration of payers of the VAT, exception of the register of subjects of special tax regime;

forming of files for transfer to regional tax authorities;

acceptance of files from regional bases with the assigned individual tax numbers and certificate numbers about registration of payers of the VAT;

issue, replacement of registration certificates of payers of the VAT and certification of their copies;

accomplishment of functions of the database manager of district level (accumulating, data analysis, control, behind reliability and updating of data, storage, protection them, control of right of access and so forth);

monitoring of payers of the VAT included in the Register;

forming of the database of payers of the VAT of district level.

7. Use of data of the Register by state bodies is performed according to the current legislation of Ukraine.

7.1. Data from the Register on the granted and cancelled registration certificates of payers the VAT are transferred by the central body of the State Tax Service to the State Customs Service of Ukraine which gives such information to customs authorities.

7.2. The procedure and conditions of provision by the central tax authority of data from the Register on the granted and cancelled registration certificates of payers of the VAT to other state bodies are established by agreements on interaction or information cooperation.

8. According to Item 183.13 of Article 183 of the Section V of the Code for informing payers of the VAT the central body of the State Tax Service ezhedekadno, but not later 2, 12 and 22 numbers of every month, will promulgate on the website of the central body of the State Tax Service (www.sta.gov.ua):

data from the Register with indication of the name or surname, name and middle name of the payer of the VAT, date of tax registration, individual tax number, number, and effective date of the registration certificate;

information on persons deprived of registration as payers of the VAT according to the statement of the payer of the VAT or at the initiative of tax authorities or by a court decision namely: about the cancelled certificates of payers of the VAT with indication of individual tax numbers, dates, the reasons and the bases, for cancellation of certificates.

In addition to such data from the register of subjects of special tax regime date of exception of such register, and also date with which the agricultural enterprise is considered the payer of the VAT in accordance with general practice are made public this about registration date by the subject of special tax regime.

9. If registration of person as payer of the VAT was cancelled and data from the Register on such cancellation were promulgated according to this Provision, then the right of access to such data is secure and information on such cancellation is considered finished note interested persons.

10. If at the initiative of tax authority it is cancelled registration of person as payer of the VAT or person is excluded from the register of subjects of special tax regime, then the right of access of this person to such data is secure and information on such cancellation is brought to its permission from the date of receipt by such person of the relevant decision about cancellation. If data on such cancellation were promulgated according to this Provision earlier, than person received the relevant decision about cancellation, then the right of access of this person to such data is secure and information on such cancellation is considered brought to its permission from the date of such promulgation.

III. Registration of taxpayers for value added

1. Registration of persons by payers of the VAT, re-registration and replacement of certificates on such registration are carried out by entering of records into the Register with forming behind everyone such record of separate certificate number and determination of start date of its action and date of cancellation.

Person is the registered payer of the VAT from the corresponding registration date entered in the Register. Registration of the payer of the VAT is cancelled from the date of cancellation of the certificate on such registration and exception of this payer of the VAT of the Register according to the Section V of this Provision.

2. Persons determined in item 4 of the Section I of this Provision and which meet the requirements of Item 5 of the Section I of this Provision can be registered by the payer of the VAT.

For registration by the payer of the VAT person shall be on accounting in tax authority on the location or the residence according to the Accounting treatment.

3. According to Item 181.1 of Article 181 of the Section V of the Code if total amount from implementation of transactions on delivery of goods/services, taxable according to the Section V of the Code, including with use of local or global computer network, added (paid) to such person during the last 12 calendar months, in total exceeds 300000 hryvnias (excluding tax on value added), such person shall be registered as the payer of the VAT in tax authority on the location (residence) with observance of requirements, stipulated in Article 183 Sections V of the Code, except person who is payer of the single tax.

4. According to Item 182.1 of Article 181 of the Section V of the Code if person who performs taxable transactions and according to Item 181.1 of Article 181 of the Section V of the Code is not taxpayer because amounts of taxable transactions are less from the determined sum noted by Article and scopes of supply of goods/services to other taxpayers for the last 12 calendar months in total constitute at least 50 percent of total amount of delivery, considers it expedient to be registered voluntarily as the taxpayer, such registration is performed according to its statement.

5. Any person who is subject to obligatory registration or made the decision on voluntary registration as payer of the VAT, represents to tax authority on the location (residence) the registration statement of the taxpayer on value added in the N 1-PDV form (appendix 1).

5.1. Such statement is submitted personally such physical person or directly the head of the legal entity - the payer (in both cases with documentary confirmation of person and powers) in tax authority on the location (residence) of person.

The bases for registration of person as taxpayer are specified in the statement.

5.2. Any person who is subject to obligatory registration as the payer of the VAT is considered the payer of the VAT from the first which comes after month in which will reach the amount of taxable transactions determined in Article 181 of the Section V of the Code without the right to reference of tax amounts to value added to the tax credit and receipt of budget compensation until registration by the payer of the VAT.

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