Law of Ukraine No. 2142: exemption of third group single tax payers from the obligation to calculate and pay MAC payments

The Head Department of DPS in Dnipropetrovsk region informs that by the Law of Ukraine No. 2142-IX dated 24th of January 2022 "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on improvement of legislation for the period of war status", which gained validity on 05.04.2022, par. 9.5 p. 9 of sub-section 8 "Specifics of handling the single tax and fictitious tax" of section XX "Transitional Provisions" of the Tax Code of Ukraine is introduced in the new edition.

Thus, single tax payers of the third group, who use the special taxation features set out in p. 9 of sub-section 8 of section 8 of section XX of the PCU, are exempted from the obligation to charge and pay the additional tax. 9 of item 8 of section 8 of division XX of the PCU, are exempted from the obligation to charge and pay the tax on the value added (hereinafter - VAT) for the supply of goods, works and services, the place of supply of which is located in the Ukrainian customs territory, and when goods are imported to the Ukrainian customs territory, as well as from the filing of tax returns with the VAT, and their registration of the VAT is prohibited.

FOPIs of the IIІІІ-II group were exempted from charging and paying MPV, Jerelo https://dp.tax.gov.ua/media-ark/news-ark/579126.html

Withdrawal from tax exemption, established by clause 9.5 para. 9.5 п. 9, item 9.5, subitem 8, item 8, section XX of the PCU, shall not apply to the operations related to importation to the Ukrainian customs territory under the import customs regime and delivery to the Ukrainian customs territory of goods that have originated from the country, recognised by the state-occupier according to the law and/or recognised by the state-aggressor in relation to Ukraine according to the legislation, or imported from the territory of the state-occupier (aggressor) and/or from the occupied territory of Ukraine, recognised as such according to the law.

The term "cancellation of registration by an EIT payer for the purposes of item 9 of sub-item 8 of section XX of the PCU" means that for third-group single tax payers who use the special taxation features set out in item 9 of sub-item 8 of section XX of the PCU the rights and obligations are cancelled. 9 of section 8, paragraph 8, of the XX section of the PCU, the rights and obligations are imposed, rights and obligations established by Section V "Value Added Tax" and Section 2 "Specifics of Handling Value Added Tax" of Section XX of the PCU (including in relation to the formation of tax credit) for the period of use of taxation specialities established by this paragraph.

Transactions carried out by a third group single tax payer who uses special taxation peculiarities set out in item 9 of sub-section 8 of section 8 of the XX section of the PCU are deemed to be such operations that are not subject to taxation of MACV. 9 of subsection 8 of section 8 of section XX of the PCU are considered as such and are not subject to taxation of MAC.

For those persons whose registration as a MAP payer is prohibited in accordance with item 9 of subsection 8, section 8, section XX of the PCU, the reverse calculation of indicators specified in article 200¹ "Electronic administration of the tax on surplus value" of the PCU is suspended for the period of use of special taxation features set out in p. 9 of sub-section 8 of section 8 of section XX of the PCU. 9 of section 8, subsection 8, section XX of the PCU.

The amount of tax payments for the tax invoices received by the taxpayer and/ or calculations of correlation to such tax invoices registered in the Unified Register of Tax Invoices shall not be included in the calculation of the indicator ∑NaclOtr, which were made for transactions, the date of occurrence of tax liabilities for which falls (fell) in the period during which the EIT payer applied the simplified taxation system, taking into account the specifics of taxation, as set out in p. 9 of item. 9 of Section 8, Subsection 8, Section XX of the Tax Code of Ukraine.

Jerelo: https://dp.tax.gov.ua/media-ark/news-ark/579126.html