On March 22, 2018, two Orders of the Cabinet of Ministers of Ukraine No. 204 dated February 21, 2018, and No. 177 dated February 21, 2018, entered into force, amending the Procedure for Maintaining the Unified Register of Tax Invoices, and the Approval of the Procedure for Suspension of Registration of Tax Invoices and Adjustment Calculations.
The key point in adopting the CMU Order dated February 21, 2018, is shortening of a business day. Duration of a business day was from 00:00 to 23:00 before, and it became from 08:00 to 20:00 now. It should be noted that these changes covered also weekends and holidays. For example, if the 15th or the last day of the month falls on a weekend/public holiday, this day shall be considered a business day.
In particular, the Order of the Cabinet of Ministers of Ukraine No. 177 dated February 21, 2018, provides for a list of criteria, according to which tax invoices/adjustment calculations are not subject to monitoring, namely:
The State Fiscal Service of Ukraine also introduced a new E-cabinet service – a separate Register of Tax Invoices/Adjustment Calculations, the registration of which had been suspended, the relevant commissions had made a relevant decision, and the administrative/judicial appeal procedure had been initiated.