Since August 12, the amendments to the order of the Ministry of Finance of Ukraine from 13. 06. 2017 g. №567. One of the criteria for assessing the degree of risks sufficient to stop the registration of the tax invoice / calculation of the adjustment in the ERNN was changed, but also, among other things, submission of written explanations and copies of documents to the GFS authorities.

The first paragraph of paragraph 2 of the exhaustive list of documents sufficient for making a decision to register a tax invoice / calculation of an adjustment in the Unified Register of Tax Invoices now looks as follows:.

"Letters of explanation for that document, assigned to Perelik, platnik podatku filed before DFS in the electronic viglyadi zakosoby elektronnogo zv'yazku, vysnacheniyami DFS, z urauvuvannam vimog Zakonov Ukrainy" About elektronny digital pidispis "," About elektronnyi dokumenti elektronny dokumentobog "ta normativno -legal act to the procedure of exchange of electronic documents with controlling bodies ".

Previously, this paragraph sounded almost the same, except for one small wording - the taxpayer is not "filed", but "can tax" electronically by means of electronic communication determined by the GFS.

- According to the changes, these documents can be submitted exclusively in electronic form. - sums up the publication "Debit-Credit".

Recall that the automatic blocking of tax bills began to work in full-fledged mode from July 1, after the test work from April 2017.

According to the order of the Ministry of Finance of 13. 06. 2017, GFS should every quarter until the 5th day of the first month of the next quarter provide proposals to the Ministry of Finance of Ukraine to improve the Evaluation Criteria.