RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 4, 2015 No. 82

About modification of the Procedure for electronic administration of the value added tax

The Cabinet of Ministers of Ukraine decides:

Bring in the Procedure for electronic administration of the value added tax approved by the resolution of the Cabinet of Ministers of Ukraine of October 16, 2014 No. 569 (The Official Bulletin of Ukraine, 2014, No. 87, the Art. 2482), changes which are applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 4, 2015 No. 82

Changes which are made to the Procedure for electronic administration of the value added tax

1. Add Item 1 with paragraphs of the following content:

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

for transition period (till July 1, 2015 or other date determined by the separate decision of the Verkhovna Rada of Ukraine on reducing this period) - in the test mode;

from the specified date - on permanent basis.".

2. Add Item 9 with the paragraph of the following content:

"During the transition period specified in Item of 1 this Procedure, registration of tax delivery notes and/or calculations of adjustment is performed without restriction with the tax amount estimated on the formula given in this Item.".

3. Add the Procedure with Items 9-1, 9-2 and 21-1 of the following content:

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