Recently, taxpayers have had questions about fines for late registration of tax invoices. Experts of the Ukrainian Agri Council, with the support of the USAID Program for Agrarian and Rural Development (AGRO) within the framework of the project "Supporting the economic recovery of the agrarian sector of Ukraine, which suffered as a result of Russia's military aggression against Ukraine", provided an explanation.

Therefore, the Cabinet of Ministers of Ukraine established that there will be no fines for non-registration or untimely registration of tax invoices established in connection with the coronavirus disease (COVID-19) during the quarantine period. This period began on March 1 and was supposed to end on the last calendar day of the month (including) after the end of the quarantine. But this did not happen. Quarantine continues.

At the same time, from May 27, 2022, according to Law No. 2260, the moratorium on the application of fines during the period of martial law, state of emergency and/or during the period of COVID-quarantine does not apply (clause 69.2 of subsection 10 of the Transitional Provisions of the Tax Code of Ukraine). Inspections, including documentary unscheduled and camera, restored. Therefore, fines for untimely registration and non-registration of tax invoices and adjustment calculations (AC) can currently be applied.

If a tax invoice (TI) is registered late, a fine is imposed. The delay period and fines in % of the amount of VAT from an unregistered TI/AC (clause 1201.1 of the Tax Code of Ukraine):

•  up to 15 days - 10%
•  from 16 to 30 days - 20%
•  from 31 to 60 days - 30%
•  from 61 to 365 days - 40%
•  from 366 days and more than 50%

 In addition, there is a fine for unregistered TI/AC (clause 1201.2 of the Code of Civil Procedure):

 - 50% of the amount of VAT tax liability that was specified in such an unregistered TI/AC or from the amount of VAT that was charged for the transaction of supply of goods/services, for which such TI/AC was to be drawn up. For this amount, the State Tax Service (STS) issues a state notice-decision (SND), which must be paid within 10 days following the day of receipt of such a SND;

 - another 50%, i.e. the remaining amount for the unregistered TI/AC, if the fine was not paid on time in the above-mentioned SND (clause 1202.2 of the Code of Criminal Procedure).