Key issues
- Features of the application of the “quarantine” benefit from April 1
- Documents to confirm the business trip
Experts advice
- Sale of property to individuals and property appraisal
- Blocked tax invoices
Court practice
- Judicial control over the execution of decisions in administrative cases has been strengthened
- Delay in the payment of the budget VAT refund: the term of appeal to the court
Key issues
- A common CRS reporting standard has been implemented
- The first submission of the CBC report of the international group of companies
- Notification of facts indicating possession of CFC
- AMK: million fines for misrepresentation regarding ties with the russian
Experts advice
- Documentary confirmation of the employee’s stay on a business trip
- Responsibility in the field of military accounting: orders / subpoenas
Court practice
- Value judgment is not an act of unfair competition
Key issues
- The rules for documentary confirmation of travel expenses will change
- New form of a tax invoice and adjustment calculation
- Controlled transactions with raw goods – use of orders
- The list of information about the counterparty in the Electronic cabinet has been expanded
Experts advice
- Old tax invoices: Martial law entitles you to a tax credit
Court practice
- The absence of the Director is not a reason for not being allowed to the inspection
Key issues
- Consequences of suretyship for individuals
- Accounting for expenses caused by military actions
- Ministry of Social Policy regarding the payment of the first five days of sick leave to a part-time employee
Experts advice
- Personnel electronic document management
- Payment of the first five days of sick leave to a part-time employee
Court practice
- Changing the status of a fixed-term employment contract in the event of its renegotiation
Key issues
- Martial law has been extended
- STS does not recognize the list of the Ministry of Reintegration
- Updated term of registration of tax invoices: which period is affected
Experts advice
- Division of Fixed Assets into parts and accelerated tax depreciation
- Settlements with counterparties from the russian federation and the belarus republic: how to avoid penalties
Court practice
- The Supreme Court: a credit note from a non-resident is not subject to VAT
Key issues
- Facilitation in the field of tax invoice registration
- New rental accounting: coming soon
- The Ministry of Finance has updated the tax invoice form and VAT declaration
- Taxonomy-based reporting for 2021: start of the submission
Experts advice
- Tax invoice registration: responsibility in case of technical problems
Court practice
- The Supreme Court: a credit note from a non-resident is not subject to VAT
Key issues
- Peculiarities of specifying the product code in tax invoices according to the Ukrainian classification of foreign economic goods
- Special TP rules for Diya City residents
- Responsibility of the controlling person during martial law
Experts advice
- Decision on refusal to register tax invoices – limited appeal period
- Tax administration: in 2023
- Practical application of the List of territories for the application of tax benefits
Court practice
- Suspension of tax invoice registration: control bodies and the reality of operations
- Untimely registration of tax invoices due to circumstances beyond the control of the payer – without penalty
Key issues
- Energy security of Ukraine: an important law was adopted
- The list of TOT and areas of hostilities: finally approved
- The procedure for blocking tax invoices has been updated
Experts advice
- The IT benefit from VAT will cease to be effective in the new year
- Cost change and surcharge after import registration: is it realistic?
Court practice
- An increase in the registration limit, if replenishment goes directly to the budget
- Payment without prior approval of the order: VS for PN registration
Key issues
- Energy equipment and satellite Internet: expansion of customs and VAT benefits
- Tax residency certificate: finally in electronic format
- Display of military tax credit
Experts advice
- Partial payment and generator allowance: nuances of application
- Dual residency: how to avoid it
Court practice
- Penalties for untimely return of overpaid taxes
Key issues
- Some tax inspections have been resumed (including TP ones)
- Tax consequences in the event of a decrease in the authorized capital
- Occurrence of tax obligations and recognition of VAT tax credit when performing long-term contracts
Experts advice
- Is it really from 25.11.2022 the obligation to provide answers to the requests of STS authorities has been restored
- “Constructive dividends”: conclusions based on the results of the TP- season
- Statute of limitations during the period of quarantine: pay attention to the details
Court practice
- Conclusions about the unreality of an economic transaction cannot be based only on the basis of generalized tax information