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
- 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
Key issues
- The Ministry of Finance approved the forms of Reports on CFC
- Exchange rate differences: whether to take into account the income for TP purposes
- Electronic audit: tax officials inform about the introduction of the procedure
Experts advice
- The paid tax on the income of a non-resident late: the penalty paradox
- “Constructive” dividends: we keep in focus
- Quick judicial procedure for the collection of a small amount of receivables: injunctive proceedings
Key issues
- The order of blocking TB has undergone changes
- The Ministry of Finance has approved a new procedure for bank control over the payment of the SSC when paying a salary
- Military registration of women: voluntary, but not for everyone
- Expenses for maintenance of non-production fixed assets: whether to be a tax adjustment
Experts advice
- Assets in occupation and inventory
- Obtaining tax information about your counterparty: new opportunities for taxpayers
Key issues
- Exchange supervision: termination of obligations by netting
- Changes in TCU: charitable assistance
- Submitting a notice to the legal entity on the acquisition of participation in a controlled foreign company, if the acquisition of the share took place before 12.31.2021
Experts advice
- Constructive dividends: we carefully analyze operations for 2021
- Appendix TP: consequences of untimely adjustment
- Violation of settlement deadlines for import and export operations during martial law – is it possible to avoid liability
Key issues
- New Law on Joint Stock Companies
- Impossibility of fulfilling tax obligations during the war: the Ministry of Finance approved the order
- What shopping centre innovations should be paid attention to
- Fines for correcting tax returns after July 25
- Ukraine joined the Multilateral Agreement on Automatic Exchange of Information on Financial Accounts
Experts advice
- The supplier does not register a tax invoice – options for protecting the right to a tax credit
- Normal price for VAT purposes: how to justify
Key issues
- Martial law has been extended: draft laws have been adopted
- Labor relations with non-fixed working hours
- Submission of financial statements, if during the quarter you were on the simplified system at the rate of 2%
- Preservation of the average salary for volunteers of the Teroborona
- Peculiarities of control under international law in conditions of martial law
Experts advice
- Accrual of tax liabilities under clause 198.5 of the Tax Code of Ukraine