LETTER OF THE STATE TAX SERVICE OF UKRAINE

of January 15, 2013 No. 413/5/15-3116

Concerning date of reflection of tax delivery notes in the register

(Endurance)

Concerning question of forming of the tax credit, the first concerning legitimacy, based on the tax delivery notes which are not registered in the Unified register of tax delivery notes it should be noted the following.

According to Item 198.2 of article 198 of the Tax Code of Ukraine (дальшеКодекс) date of emergence of the right of the taxpayer to reference of tax amounts to the tax credit date of that event which took place earlier is considered:

- date of write-off of funds from the bank account of the taxpayer for payment of goods/services;

- the date of receipt by the taxpayer of goods/services that is confirmed to tax delivery note.

According to Item 201.10 of article 201 of the Code the tax delivery note is issued by the taxpayer who performs 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 edition till 01.07.2012).

Lack of the fact of registration by the taxpayer - the seller of goods/services of tax delivery notes in the Unified register of tax delivery notes and violation of procedure for filling of tax delivery note does not grant the right to the buyer for inclusion of tax amounts for value added in the tax credit and does not exempt the seller from obligation of inclusion of the tax amount on value added specified in tax delivery note in the amount of the tax liabilities for the corresponding accounting period.

Registration of tax delivery notes and/or calculations of adjustment to tax delivery notes in the Unified register of tax delivery notes till 01.07.2012 was performed not later than twenty calendar days following date of their statement (since 01.07.2012 - not later than fifteen calendar days).

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