Units of measurement in a VAT invoice
Given that supply of goods, the price of which upon purchase was established, for example, per unit of weight (kilogram, ton, etc.), may be carried out at the price of a quantitative unit (piece, etc.) of such a product, then the unit of measurement indicated in column 4 of the VAT invoice issued upon supply of goods, may differ from the unit of measurement indicated in the VAT invoice received by a taxpayer upon purchase of such goods.
SFS noted the above in its individual tax ruling of September 25, 2018 №4139/ІПК/06-30-12-01-19
Violation of the term for registration of VAT invoices and VAT invoice adjustments
In its ruling placed in section 101.27 of the public information source ZIR SFS noted that if the SFS has decided to register a VAT invoice/VAT invoice adjustment in the Unified Register of VAT Invoices or the VAT payer’s claim is satisfied, the liability for violation of the term for registration of VAT invoice/VAT invoice adjustment applies as of the date following the date of the SFS’s relevant decision. At the same time, VAT payer is not granted from liability, if as of the date of the relevant decision of the SFS a VAT invoice/VAT invoice adjustment cannot be registered due to lack of funds on the account in the system of electronic administration of VAT.
Whether payment of dividends qualifies as controlled transaction
Accrual (payment) of dividends in monetary form by a corporate income tax payer in favor of a non-resident does not qualify as a controlled transaction. If dividends in favor of non-residents are paid in other than monetary form, in accordance with sub-paragraph 57.1 note 1 Article 57 of the Tax Code of Ukraine such transactions shall be regulated by Transfer Pricing rules under Article 39 of the Tax Code of Ukraine.
SFSU noted the above in the ruling placed in section 137.03 of the public information source ZIR.