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Publication date: 14.05.2024
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If the payer cannot confirm the industrial nature of the telephone conversations or the telephone conversations were conducted by employees for personal purposes, then according to clause 198.5 of Article 198 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine), the payer is obliged to calculate tax liabilities.
At the same time, when the taxpayer receives compensation for the cost of communication services from an employee, an additional object of taxation with value added tax does not arise.
LEGAL ANALYSIS
According to Clause 198.3 of Article 198 of the Civil Code, the tax credit for the reporting period is determined based on the contractual (contractual) value of goods/services and consists of the amounts of taxes accrued (paid) by the taxpayer at the rate established by Clause 193.1 of Article 193 of the Civil Code, during such a reporting period in in connection with:
• purchase or production of goods and provision of services;
• acquisition (construction, construction) of fixed assets (fixed assets, including other non-current material assets and unfinished capital investments in non-current capital assets);
• importing goods and/or non-current assets into the customs territory of Ukraine.
The tax credit is calculated regardless of whether such goods/services and fixed assets began to be used in taxable transactions within the scope of the taxpayer's business activities during the reporting tax period, as well as whether the taxpayer carried out taxable transactions during such reporting tax period.
At the same time, the taxpayer in accordance with paragraph 198.5 of Article 198 of the PKU is obliged to calculate tax liabilities based on the tax base determined in accordance with clause 189.1 of Article 189 of the PKU, and to draw up no later than the last day of the reporting (tax) period and register in the Unified Register of tax invoices within the terms established by the PKU for of such registration, a consolidated tax invoice for goods/services, non-current assets purchased/produced with VAT, in the event that such goods/services, non-current assets are assigned for their use or begin to be used, in particular, in operations that are not the economic activity of the taxpayer ( except for the cases provided for in Article 189.9 of the Code of Civil Procedure).
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Economic activity is the activity of a person related to the production (manufacturing) and/or sale of goods, performance of works, provision of services, aimed at obtaining income and carried out by such a person independently and/or through his separate divisions, as well as through any another person acting for the benefit of the first person, in particular, under commission agreements, mandates and agency agreements.
Therefore, if the payer cannot confirm the industrial nature of the telephone conversations or the telephone conversations were conducted by employees for personal purposes, then according to Clause 198.5 of Article 198 of the Civil Code of Ukraine, the payer is obliged to calculate tax liabilities.
At the same time, when the taxpayer receives compensation for the cost of communication services from an employee, an additional object of taxation with value added tax does not arise.
