Specialists of Horodotsk DPI inform that according to clause 49.3 of Art. 49 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine), the tax declaration is submitted at the taxpayer’s option, unless otherwise provided by the Tax Code, in one of the following ways:
a) personally by the taxpayer or a person authorized to do so;
b) sent by mail with a notice of delivery and a description of the attachment;
c) means of electronic communication in electronic form in compliance with the requirements of the laws of Ukraine dated May 22, 2003 No. 851-IV “On electronic documents and electronic document management” as amended (hereinafter – Law No. 851) and dated October 5, 2017 No. 2155-VIII “On electronic trust services” as amended (hereinafter – Law No. 2155).
The only reason for not accepting a tax declaration by means of electronic communication in electronic form is the invalidity of the qualified electronic signature or seal of such a taxpayer, including in connection with the expiration of the corresponding public key certificate, provided that such tax declaration meets all the requirements electronic document, contains valid mandatory details and is provided in a format accessible for its technical processing.
According to Clause 49.4 of Art. 49 of the PKU, taxpayers belonging to large and medium-sized enterprises submit tax declarations to the supervisory body in electronic form in compliance with the requirements of Laws No. 851 and No. 2155.
Tax reporting on value added tax is submitted in electronic form to the supervisory body by all payers of this tax in compliance with the requirements of Laws No. 851 and No. 2155.
Financial reporting, financial statement (balance sheet) and statement of profit and loss and other comprehensive income (statement of financial results), submitted in accordance with the requirements of the first and second paragraphs of Article 46.2. 46 of the Civil Code, submitted in electronic form in compliance with the requirements of Laws No. 851 and No. 2155 to control bodies by corporate income tax payers and non-profit enterprises, institutions, organizations that submit tax reporting in electronic form.
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