ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of January 16, 2014 No. 26

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

According to Articles 180-184, 209 of the Section V of the Tax code of Ukraine and item 4 of the Regulations on the Ministry of the income and charges of Ukraine approved by the Presidential decree of Ukraine of March 18, 2013 No. 141, I ORDER:

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

2. Determine that:

1) the taxpayers on value added entered in the register of taxpayers on value added before entry into force of this order are not subject to obligatory re-registration;

2) are valid for the date of entry into force of this order of the registration certificate of the taxpayer on value added and registration certificates of agricultural enterprise as subject of special tax regime can be applied by the value added tax after the introduction of this order as excerpt from the register of taxpayers on value added before modification of such register or receipt of the statement from such register, and also emergence of changes in data on taxpayers on value added;

3) registration certificates of the taxpayer on value added, registration certificates of agricultural enterprise as subject of special tax regime the value added tax, their verified copies are subject to return to bodies of the income and charges in case of the first request of the taxpayer for receipt of the statement from the register of taxpayers on value added.

3. To department of infrastructure (Lisnyak S. I.), to chiefs of head departments Mindokhodov in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol, to Interregional head department Mindokhodov - to the Central office on servicing of large payers in accordance with the established procedure within a month from the date of entry into force of this order to provide destruction of remaining balance of forms of the registration certificate of the taxpayer on value added and registration certificates of agricultural enterprise as subject of special tax regime with the value added tax (in all forms).

4. To development department of IT, electronic services and accounting of payers (Tenkov A. V.) in accordance with the established procedure:

1) to submit this order to the Ministry of Justice of Ukraine on state registration;

2) to provide promulgation of this order.

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

6. To impose control over the implementation of this order on the deputy minister Ignatov A. P.

 

Approved by the Order of the Ministry of the income and charges of Ukraine of January 16, 2014 No. 26

Regulations on registration of taxpayers for value added

 I. General provisions

1.1. This Provision is developed according to Sections I, II, V, XIV, XVIII of the Tax code of Ukraine (further - the Code) and other regulatory legal acts.

1.2. This Provision determines procedure:

registration of taxpayers for value added;

cancellations of registration of taxpayers for value added;

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

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

promulgation of data from the Register;

re-registrations of taxpayers on value added;

maintaining documentation in case of registration/cancellation of registration of taxpayers for value added;

forming and provisions of statements and references from the Register.

1.3. This Provision determines forms:

statements for registration of taxpayers for 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 of taxpayers on value added;

requests about receipt of the statement and reference from the Register;

extraction and references from the Register.

1.4. Person - any of persons specified 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 form of business including the company with foreign investments, which:

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

or is payer of the single tax at the rate which provides the tax discharge on value added;

or is payer of the single tax at the rate providing inclusion of the value added tax in structure of the single tax and voluntarily passes in the procedure established by this Code to payment of the single tax at the rate which provides the tax discharge on value added;

b) the physical person - the entrepreneur:

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

or is payer of the single tax at the rate which provides the tax discharge on value added;

or is payer of the single tax at the rate providing inclusion of the value added tax in structure of the single tax and voluntarily passes in the procedure established by this Code to payment of the single tax at the rate which provides the tax discharge on value added;

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

d) permanent mission;

d) the investor and/or the investor (operator) according to the production sharing agreement to whom conducting tax accounting for the value added tax under the production sharing agreement is assigned.

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.

If the investor and/or the investor (operator) under the production sharing agreement considers it expedient to be registered voluntarily as the taxpayer on value added, such registration is performed according to its statement.

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.

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 located on customs area of Ukraine, is the receiver of services. Such persons have the rights, fulfill duties 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 of the value added tax (further - the payer of the VAT) are:

1) any person who performs or plans to perform economic activity and is registered according to the voluntary decision as the taxpayer according to the procedure, determined by Article 183 of the Section V of the Code;

2) any person registered or which is subject to registration as the taxpayer;

3) any person who imports goods on customs area of Ukraine in amounts, taxable, and on who 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:

person to who observance of requirements of customs regimes which provide full or partial conditional release from the taxation, in case of violation of such customs regimes set by the customs legislation is assigned;

person using 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 is not intended for them.

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;

4) person who records results of activities for cooperation agreement without formation of legal entity;

5) person - managing property which keeps separate tax accounting for the value added tax of rather economic activities connected with use of the 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;

6) person performing operations on delivery of condemned property, finds, treasures, the property recognized ownerless, property for which the owner until the end of storage duration, and property which on inheritance right or on other legal causes carries over the state (including the property determined in Article 243 of the Customs code of Ukraine) did not address irrespective of whether 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;

7) person, authorized to bring tax on the taxation objects arising 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;

8) person - the investor (operator) who keeps the separate tax accounting connected with agreement performance about the Section of products;

9) provisions of this Item do not extend to nonresident persons who provide services in preparation for removal and removal 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, it is 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 as the Manager of the means provided according to Grant from the Account of nuclear safety, the Government of Ukraine and the Chernobyl nuclear power plant.

1.6. Individual tax number which is used for the tax discharge is assigned to person who is registered as the taxpayer.

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

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.

Individual tax number constitutes:

1) for legal entities - 12-digit digital code of the following structure: 1 - the 7th signs - the first 7 signs of code according to the Unified state register of the companies and organizations of Ukraine (further - the EGRPOU code) without control number, the 8th and 9th signs - area code on the system of coding accepted in monitoring bodies, the 10th and 11th signs - code of the administrative area on the system of coding accepted in monitoring bodies, the 12th sign - the control category which algorithm of forming establishes the Ministry of the income and charges of Ukraine;

2) for physical persons - 10-unit registration number of accounting card of the taxpayer.

For physical persons - entrepreneurs who because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and notified on it the relevant monitoring body and have mark in the passport on which instead of registration number of accounting card of the taxpayer series and passport number are brought in the Unified State Register of Legal Entities and physical persons - entrepreneurs (further - the Unified state register), individual tax number constitutes 10-unit number including passport number;

3) for persons responsible for charge and the tax discharge on value added in the budget in case of agreement performance about joint activities without creation of the legal entity, managing directors of property under agreements of property management, investors and/or investors (operators) according to production sharing agreements on which conducting tax accounting for the value added tax under production sharing agreements is assigned, - 9-unit tax number which is provided by monitoring bodies according to accounting treatment for the taxpayers and charges determined according to Item 63.10 of Article 63 of the Section II of the Code (further - the Accounting treatment). Such persons in the registration statement put down the specified tax number which shall correspond to individual tax number.

For persons responsible for deduction and entering of the value added tax into the budget in case of accomplishment of several cooperation agreements, either agreements of property management, or production sharing agreements, registration by the payer of the VAT is performed on each of the specified agreements or each of the specified transactions;

4) for permanent missions - 12-digit numerical code which is created in the same order, as well as for legal entities, or 9-unit tax number, monitoring bodies:

provide to the permanent missions determined in the paragraph the second subitem 14.1.193 of Item 14.1 of Article 14 of the Section I of the Code in case of their capture on accounting according to the Accounting treatment;

before entry into force of this provision provided to permanent missions that on registration date payers of the VAT had no EGRPOU code. The re-registration as payers of the VAT of such permanent missions is performed after their inclusion in EGRPOU as separate divisions of the foreign organizations, except the permanent missions determined in the paragraph the second subitem 14.1.193 of Item 14.1 of Article 14 of the Section I of the Code.

II. The register of taxpayers on value added

2.1. The register is the automated databank created according to Item 183.12 of Article 183 of the Section V of the Code for providing:

registration and single accounting of payers of the VAT;

single principles of identification of payers of the VAT;

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