Electronic VAT administration in 2015, the first explanation of the tax authorities

State Fiscal Service of Ukraine in the letter dated 19.1.2015 № 1403/7 / 99-99-19-03-01-17 clarified some issues related to the introduction of electronic administration of VAT.

The tax authorities have provided the official explanation that   the  system of electronic VAT administration does not introduce significant changes in the general principles of charging VAT  established by the Tax code of Ukraine. The regulations of Tax code which specify the standards that define the range of VAT payers, object of taxation, principles of  tax liabilities formation and tax credit were not  changed.