On January 12, the Verkhovna Rada adopted as a whole draft law No. 8079, which contains three amendments regarding the registration of tax invoices.
For the period of martial law and within six months after its termination: 1. The deadline for registration of tax invoices has been extended – for PNs drawn up from the 1st to the 15th of the month – by five calendar days and for PNs drawn up from the 16th to the last day of the month – by three calendar days. 2. Penalties for untimely registration of tax invoices have been reduced to 2-5-10-15-25% of the VAT amount instead of 10-20-30-40-50%, depending on the term of such violation. 3.
The working hours of electronic services of tax authorities have been increased – from 8:00 a.m. to 8:00 p.m. (now until 6:00 p.m.), and the working day, on which the deadline for registration of tax invoices will fall, will last from 0:00 to 24:00. Waiting for the law to be signed and come into force.