Publication date: 29.05.2024
lawyer, 23 years of experience in enforcement.
The procedure for issuing, circulation and repayment of tax bills, in particular for undenatured ethyl alcohol, intended for the production of alcoholic beverages (except wines and vermouths), as well as for the import of alcoholic beverages in non-consumable containers for bottling alcoholic beverages. manufacturer, approved by Resolution No. 475 of the Cabinet of Ministers of Ukraine. This resolution, published in the newspaper "Government Courier" No. 93, entered into force on May 7, 2024 after being issued on April 30, 2024.
Resolution No. 475 was adopted to implement the norms defined by Article 225 of the Tax Code of Ukraine (hereinafter - the Code). This resolution contains changes introduced by Law No. 3173-IX of June 29, 2023, which relate to the inclusion of electronic tracking in the distribution of alcoholic beverages and tobacco products and liquids used in electronic cigarettes.
The newly introduced normative legal act defines the specified procedure for issuing, circulation and repayment of tax invoices. These invoices are issued specifically for obtaining undenatured ethyl alcohol from excise warehouses for the purpose of processing it into alcoholic beverages (except wines and vermouths). In addition, they are also issued for the importation of such alcohol into the customs territory of Ukraine by producers of alcoholic beverages in accordance with the provisions specified in clauses 225.1, 225.51, 225.10 of Article 225 of the Code.
The original request for the text of Resolution No. 475 does not provide specific examples, so I cannot reproduce it. Please provide the original text so I can help you.
The definitions of the terms "promissory note issuer" and "promissory note holder" have been established.
The business entity, which is a producer of alcoholic beverages, has established the procedure for issuing a tax invoice for operations on obtaining undenatured ethyl alcohol or importing alcoholic beverages.
The term for which the tax bill is issued is set.
There are provisions that determine the process of creating a tax invoice, as well as the responsibility for its issuance and the conditions for its registration or rejection.
The established terms for repayment of a tax bill also determine the conditions under which it is considered outstanding within the specified term.
Producers who receive ethyl alcohol for the production of alcoholic products, as well as producers who import alcoholic beverages into Ukraine in containers not intended for consumers, are responsible for paying the excise tax. The amount of tax to be refunded is determined based on the actual quantity of alcoholic beverages imported, as well as taking into account the volumes of products sent for export, specified in the customs declaration.
If the tax promissory note is not repaid within the specified period, the promissory note holder is given the opportunity to protest the promissory note.
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