The updated Procedure for the Functioning of the E-Cabinet became effective on January 12, 2024
By Order No. 633 dated November 15, 2023, the Ministry of Finance amended the Procedure for the Functioning of the Electronic Cabinet. The amendments expanded the list of tax information that may be provided to the counterparty with the prior consent of the taxpayer in the amount determined by the taxpayer.
Thus, Annex 5 to the Procedure for the Functioning of the Electronic Cabinet defines the relevant form containing such tax information with the prior consent of the taxpayer in the amount determined by him, in particular
- information on the taxpayer's registration and credentials,
- transfer pricing reports, tax and financial statements,
- tax debt,
- the amount of accrued and paid tax liabilities,
- types of economic activity,
- list of goods according to the Ukrainian Classification of Goods for Foreign Economic Activity,
- information on inclusion in/exclusion from the list of taxpayers that meet the criteria of taxpayer riskiness.
In order to minimize the risks of taxpayers, it is proposed to supplement the said form with theinformation contained in the VAT payer's data tables .
According to the text of the Order, it will come into force from the date of its official publication. It was published in the Official Gazette of Ukraine on January 12.
Thus, Order No. 633 came into force on January 12, 2024 .