OREANDA-NEWS. January 05, 2012. It has been introduced a new mechanism for payment of value added tax by processing enterprises, through its division into two parts and transfer as to a special fund budget as to special accounts opened in the state Treasury (paragraph 1 of subsection 2 of Section XX "Transitional Provisions" of the Tax Code of Ukraine) from 1 January 2012.

In addition, it was reduced the minimum amount of value added tax in a tax bill, which shall be registered by payers of value added tax - the sellers in the unified register of tax invoices, from 100 to 10 thousand UAH.

A tax bill, issued in transactions with the supply of excisable goods and goods imported into the customs territory of Ukraine has to be included to the Unified Register of tax invoices regardless of the size of value added tax in a tax bill from January 1.