LETTER OF THE STATE TAX SERVICE OF UKRAINE

of March 28, 2013 No. 3509/5/15-33-16

Concerning registration of tax delivery notes by state registrars

According to the paragraph of Item 185.1 of article 185 of the Tax Code of Ukraine of 02.12.2010 No. 2755-VI (further - the Code) the taxation object the value added tax are transactions of taxpayers on delivery of services which place of delivery is located on customs area of Ukraine, according to article 186 of this Code.

The procedure for emergence of the tax liabilities is determined by delivery of goods/services by item 187.1 of Art. 187 of the Code.

The procedure for creation and filling of tax delivery note is approved by the order of the Ministry of Finance of Ukraine of 01.11.2011 No. 1379 and is regulated by article 201 of the Code.

According to item 201.6 of Art. 201 of the Code the tax delivery note is the tax deed and is at the same time displayed in the tax liabilities and the register of the issued tax delivery notes of the seller and the register of the received tax delivery notes of the buyer.

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 (Item 201.10 of article 201 of the Code).

By article 20 of the Law of Ukraine of 15.05.2003 No. 755-IV "About state registration of legal entities and physical litspredprinimatel" it is determined that data which contain in EGR are provided in the form of references, excerpts, statements by the state registrars who till 01.07.2013 are officials of executive committees of city councils of the cities of regional value or district, district public administrations in the cities of Kiev and Sevastopol.

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