RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 30, 2015 No. 1177

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 "Some questions of electronic administration of the value added tax" (The Official Bulletin of Ukraine, 2014, No. 87, Art. 2482; 2015, to No. 19, the Art. 518, No. 96, the Art. 3283), changes, having stated it in edition which is applied.

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

(in edition of the Resolution of the Cabinet of Ministers of Ukraine of December 30, 2015 No. 1177)

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:

for transition period (till July 1, 2015) - in the test mode;

from the specified date - on permanent basis.

2. In this Procedure terms are used in such value:

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