Measure

Implementing status

Progress/Result of implementation:

By letter dated February 27, 2023 No. 26020-08-5/5483, the order of the Ministry of Finance of Ukraine dated February 27, 2023 No. 110 On Amendments to Appendix 5 to the Procedure for the Functioning of the Electronic Workspace (hereinafter - Order No. 110) was submitted for state registration to the Ministry of Justice of Ukraine. Order No. 110 was registered on March 8, 2023 under No. 415/39471 and included in the Unified State Register of Normative Legal Acts. Order No. 110 entered into force on March 17, 2023.

In accordance with Order No. 110, the list of tax information, which can be provided to the counterparty with the prior consent of the taxpayer in the amount determined by him/her, was expanded. Thus it will be possible through the Electronic Workspace to find out information about the presence of your counterparty in the list of taxpayers who meet the risk criteria of the taxpayer (date of inclusion in / exclusion from such list, risk criteria).

You can also get the following information about your counterparty through the Electronic Workspace:

• tax address;

• information about the place of accounting;

• information about officials;

• presence of separate divisions;

• types of economic activity;

• presence of taxation objects;

• indebtedness (tax debt);

• accrued monetary obligations;

• sums of paid taxes, fees, payments;

• presence of licenses;

• suspension of the tax invoices and/or adjustment calculations registration;

• untimely tax invoices and/or adjustment calculations registration;

• a list of goods according to the Ukrainian Classification of Goods for Foreign Economic Activity;

• transfer pricing reporting;

• financial result before taxation;

• residual value of fixed assets and intangible assets;

• export/import operations performed.

Tax information, the scope of which is determined independently by the counterparty when giving consent, may be received by the taxpayer in the Electronic Workspace in electronic form and, if necessary, in the form of an electronic document with the seal of the controlling authority.



At the same time, in the private part of the Electronic Workspace, the taxpayer is given the opportunity:

- to access and control the state of settlements with the budget,

- of electronic correspondence with the State Tax Service of Ukraine authorities,

- to send electronic requests for information, applications for registration as the taxpayer of certain taxes, applications for obtaining a certificate of no debts, complaints against a decision of the Commission of the State Tax Service of Ukraine on refusal to register tax invoices/adjustment calculations in the Unified Register of Tax Invoices,

- to create and send electronic tax and statistical reports, a report on the amounts of accrued Single Social Contribution,

- to use the services of electronic value added tax administration systems, sales of fuel and ethyl alcohol administration systems,

- to access the data of the Unified Register of Tax Invoices, the Unified Register of Excise Invoices, of the tax and excise invoices and/or adjustment calculations registration in the Unified Register of Tax Invoices and the Unified Register of Excise Invoices respectively.