RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of October 16, 2014 No. 569

Some questions of electronic administration of the value added tax

According to Items 200-1.1 and 200-1.2 of article 200-1 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for electronic administration of the value added tax which is applied.

2. Determine that accounts of payers in system of electronic administration of the value added tax are opened in the Public treasurer service.

3. To provide to the public fiscal service and the Public treasurer service implementation of the actions necessary for entry into force on January 1, 2015 of system of electronic administration of the value added tax, in particular opening by December 25, 2014 by the Public treasurer service in the specified system of the accounts to taxpayers on value added registered by payers of such tax on the register of such payers provided by December 15, 2014 by the Public fiscal service.

4. This resolution becomes effective from the date of its publication, except Item 1, becoming effective since January 1, 2015.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 16, 2014, No. 569

Procedure for electronic administration of the value added tax

1. This Procedure determines the mechanism of opening and closing of accounts in system of electronic administration of the value added tax (further - tax), features of creation of tax delivery notes and calculations of adjustment of quantitative and cost indicators to tax delivery notes (further - adjustment calculations) in such system, and also the mechanism of carrying out calculations with the budget with use of the specified accounts.

The system of electronic administration of tax is entered step by step:

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