ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 7, 2011 No. 1394

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

List of amending documents

According to articles 180-184, 209 of the Tax Code of Ukraine, the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 8, 2011 No. 446, and the Regulations on the State Tax Administration of Ukraine approved by the Presidential decree of Ukraine of May 12, 2011 No. 584, I ORDER:

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

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

of 22.12.2010 No. 978 "About approval of the Regulations on registration of taxpayers for value added", registered in the Ministry of Justice of Ukraine 29.12.2010 for No. 1400/18695;

of 14.04.2000 No. 170 "About introduction of amendments in regulatory legal acts", registered in the Ministry of Justice of Ukraine 04.05.2000 for No. 256/4477.

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

4. Department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.), Department of informatization and accounting of taxpayers of the State Tax Administration of Ukraine (Laba M.S.) to provide submission of this order in accordance with the established procedure on state registration in the Ministry of Justice Ukraine.

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

6. To impose control over the implementation of the order on the Deputy Minister of Finance of Ukraine Myarkovsky A. I., vice-chairman of the State Tax Administration of Ukraine Klimenko A. V.

 

Minister

F.Yaroshenko

It is approved: Vice-chairman Chairman of liquidating commissions State committee of Ukraine on questions regulatory policy and S. I. Svishchev's entrepreneurships

Approved by the Order of the Ministry of Finance of Ukraine of November 7, 2011 No. 1394

Regulations on registration of taxpayers for value added

I. General provisions

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

1.2. This Provision determines procedure:

registration of taxpayers for value added;

cancellation of registration of taxpayers for value added;

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

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

promulgation 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;

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

1.3. 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 registration certificates of taxpayers by value added.

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

a) the legal entity created according to the law in any organizational legal form including the company with foreign investments, which:

or is taxpayer and the charges established by this Code except the single tax;

or is payer of the single tax at the rate in the amount of 3 or 7 percent;

or is payer of the single tax at the rate in the amount of 5 or 10 percent and voluntarily passes in the procedure established by this Code to payment of the single tax at the rate in the amount of 3 or 7 percent;

b) the physical person - the entrepreneur, which:

or is taxpayer and the charges established by this Code except the single tax;

or is payer of the single tax at the rate in the amount of 3 or 7 percent;

or is payer of the single tax at the rate in the amount of 5 or 10 percent and voluntarily passes in the procedure established by this Code to payment of the single tax at the rate in the amount of 3 or 7 percent;

c) the legal entity, physical person, the physical person - the entrepreneur which imports goods on customs area of Ukraine;

d) representation of the nonresident who has no status of the legal entity;

ґ) the investor (operator) according to the agreement on distribution of products to whom conducting tax accounting for the value added tax under the agreement on distribution of products is assigned.

1.4.1. For the purposes of the taxation two or more persons performing 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 authorized on it by other parties according to terms of the contract, separately from accounting of economic results of such taxpayer.

1.4.2. If the investor (operator) under the agreement on distribution of products considers it expedient to be registered voluntarily as the taxpayer on value added, such registration is performed according to its statement.

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

1.4.4. 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 on customs area of Ukraine, is the receiver of services.

Persons specified in this subitem have the rights, carry out obligations and bear the responsibility provided by the law as taxpayers.

1.5. 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) are:

1.5.1. Any person performing economic activity is also registered according to the voluntary decision as the taxpayer according to the procedure, determined by Article 183 of the Section V of the Code.

1.5.2. Any person registered or is subject to registration as taxpayer.

1.5.3. Any person who imports goods on customs area of Ukraine in amounts, taxable and on which 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:

1.5.3.1. Person upon 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 relies;

1.5.3.2. 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 for them it is not intended.

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 specified in Item 197.7 of Article 197 of the Section V of the Code.

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

1.5.5. Person - the managing director of property, keeps separate tax accounting for the value added tax for the economic activities connected with use of property, received in management under agreements of property management.

For the purposes of the taxation the economic relations between the managing director 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 managing director of property). Regulations of this subitem do not extend to the managing directors of property exercising asset management of institutes of joint investment, funds of bank management, funds of financing of construction and funds of the real estate transactions created according to the law.

1.5.6. Person performing operations on delivery of condemned property, finds, treasures, the property recognized ownerless, property on which the owner until the end of storage duration, and property, he on which 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, 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.

1.5.7. Person, authorized to bring tax on the taxation objects which arise owing to delivery of the 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.

1.5.8. Person - the investor (operator) who keeps separate tax accounting is connected with agreement performance about distribution produktsiiya.

1.5.9. Provisions of this Item do not extend on litsnerezident which provide services in preparation for removal and removals of power units of the Chernobyl NPP from operation and transformation of object "Shelter" in ecologically safe system which financing is performed at the expense of means of the international technical assistance provided on non-paid and irretrievable basis according to provisions of the Framework agreement between Ukraine and the European Bank for Reconstruction and Development concerning activities of the Chernobyl fund "Ukrytiye" in Ukraine and Agreements on grant (The project of nuclear safety of the Chernobyl NPP) between the European Bank for Reconstruction and Development, the government of Ukraine and the Chernobyl nuclear power plant.

1.6. To person, is registered as the taxpayer, the individual tax number used for the tax discharge is assigned.

1.6.1. Individual tax number is single for all information space of Ukraine and remains for the payer of the VAT during the moment of cancellation of registration of the payer of the VAT.

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

1.6.3. Individual tax number constitutes:

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