LETTER OF THE STATE TAX SERVICE OF UKRAINE

of January 13, 2012 No. 1120/7/15-3417-22

The State Tax Service of Ukraine considered the letter '...' concerning the right of the payer of the VAT for the tax credit on tax delivery notes which arrived in other tax period, than date of their statement '...', and on partial change of the letter of GNA of Ukraine of 02.11.2011 No. 4810/6/23-50.01/4 reports.

According to Item 201.10 of article 201 of the Tax Code of Ukraine of December 2, 2010 the tax delivery note is issued to No. 2755-VI (further - the Code) by the taxpayer performing transactions on delivery of goods/services upon the demand of the buyer and is the basis for charge of tax amounts which belong to the tax credit.

When implementing transactions on delivery of goods/services the taxpayer - the seller of goods/services shall provide to the buyer tax delivery note after registration in the Unified register of tax delivery notes.

In case of refusal the seller of goods/services the buyer of such goods / services has the right to attach to the tax declaration for accounting tax period the statement with the claim to such supplier which is the basis for inclusion of tax amounts in structure of the tax credit to provide tax delivery note or in case of violation of procedure for its filling by him and/or order of registration in the Unified register. Copies of the sales receipts or other settlement documents certifying the tax discharge fact in connection with acquisition of such goods / services or copies of the source documents constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" which confirm the fact of receipt of such goods / services are enclosed to the application.

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