ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 25, 2011 No. 1492

About approval of forms and the 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 Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of 08.04.2011 No. 446, I ORDER:

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

the tax declaration on the value added tax;

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

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 which are applied.

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

3. Declare invalid the order of State Tax Administration of Ukraine of 25.01.2011 No. 41 "About approval of forms and the Procedure for filling and submission of tax statements on the value added tax", registered in the Ministry of Justice of Ukraine 16.02.2011 for No. 197/18935.

4. (Chmeruk M. O.) and to Department of the taxation of legal entities of the State Tax Administration of Ukraine (Lyubchenko O. M.) in accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine:

4.1. Submission of this order on state registration in the Ministry of Justice of Ukraine.

4.2. Promulgation of this order.

5. To department of the taxation of legal entities of the State Tax Administration of Ukraine (Lyubchenko O. M.) in three-day time of day of registration of the order in the Ministry of Justice of Ukraine to provide provision to Department of informatization and accounting of taxpayers of the State Tax Administration of Ukraine (Laba M.S.) control algorithms for acceptance and the automated processing of tax statements on the value added tax.

6. To department of informatization and accounting of taxpayers of the State Tax Administration of Ukraine (Laba M.S.) to finish the software for acceptance and the automated processing of tax statements on the value added tax according to the procedure and the terms determined for creation of information systems.

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

8. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and vice-chairman of the State Tax Administration Doctor S. I.

Approved by the Order of the Ministry of Finance of Ukraine of November 25, 2011, No. 1492

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

I. General provisions

1. Provision of the tax declaration on the value added tax (further - the declaration) is stipulated in Item 46.1 Articles 46 of Chapter 2 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. Provision 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 Chapter 9 of the Section II of the Code, the taxpayer independently reveals mistakes which contain in earlier submitted tax declaration (except the customs declaration or restrictions determined by Article 50 of Chapter 2 of the Section II of the Code)) is stipulated in Item 50.1 Article 50 of Chapter 2 of the Section II of the Code.

3. Provision 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. Provision 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. All taxpayers on value added submit the tax declaration with the mark "0110" in which calculations with the budget (further - the declaration 0110) are displayed.

6. 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 except the declaration 0110 submit the tax declaration with the mark "0121" / "0122" / "0123" (further - the declaration 01210123) 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.

7. 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 except the declaration 0110 submit the tax declaration with the mark "0130" (daleedeklaration 0130) 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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