In August 2015 Oleksandra Chorna, Senior Accountant of Mazars Ukraine prepared article for the Auditor of Ukraine magazine on the topic "The system of electronic VAT administrating – the “life” of taxpayers before and after July 1, 2015".
The expert describes that by the Law of Ukraine on “Amendments to the Tax Code of Ukraine and some other legislative acts regarding the tax reform” d/d December 28, 2014 No 71-VII (hereinafter – the Law No 71) the system of electronic VAT administering was introduced (hereinafter – the SEA). Starting from February 1, 2015 till July 1, 2015 the SEA was working in the testing mode. During this period the taxpayers faced variable difficulties, and the tax authorities at the same time were issuing the letters trying to solve the issues and to provide the explanations of some problematic situation arising during the testing mode of SEA.
She depicts the main problems the taxpayers faced during the first months of SEA implementation and other useful information.
To read the original article (in Russian) please download the file: