According to paragraph 120 of Article 1.1 of Art. 120 note 1 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI with amendments and additions (hereinafter - TCU) violation by the VAT payers of the deadline provided for in Art. 201 of the Tax Code of Ukraine, for registering a tax invoice and / or calculating an adjustment to such a tax invoice in the Unified Register of Tax Invoices (hereinafter - ERNN) (except for a tax invoice, it is not provided to the recipient (buyer) drawn up for the supply of goods / services for operations: exempt from taxation or taxed at a zero rate) entails the imposition of VAT on the payer, who, in accordance with the requirements of Articles 192 and 201 of the Tax Code, is charged with such a registration, a fine of:

• 10 percent of the amount of VAT indicated in such tax invoices / adjustment calculations - in case of violation of the registration period up to 15 calendar days;
• 20 percent of the amount of VAT indicated in such tax invoices / adjustment calculations - in case of violation of the registration period from 16 to 30 calendar days;
• 30 percent of the amount of VAT indicated in such tax invoices / adjustment calculations - in case of violation of the registration period from 31 to 60 calendar days;
• 40 percent of the VAT amount indicated in such tax invoices / adjustment calculations - in case of violation of the registration period from 61 to 365 calendar days.
• 50 percent of the amount of VAT indicated in such tax invoices / adjustment calculations - in case of violation of the registration period for 366 or more calendar days.

In case of stopping the registration of the tax invoice / calculation of adjustment in the URNN in accordance with paragraph 201.16 of Art. 201 of the Tax Code of Ukraine, the penalties provided for in paragraph 120 of Article 1.1 of Article 120 note 1 of the TCU, do not apply for the period of suspension of such registration until a decision is made to restore the registration of such tax invoices / settlement adjustments in accordance with clause 201.16.4 clause 201.16.4 clause 201.16 art. 201 NKU.

In case of registration of the tax invoice and / or calculation of the adjustment to the tax invoice before the start of the audit, the subject of which is compliance with the requirements of the TCU regarding the timeliness of registration of such documents in the URNN, the penalties provided for in paragraph 120 of Article 1.2 of Art. 120 Note 1 of the TCU, not applicable.

According to paragraph 120 copies. 1.2 Art. 120 copies 1 GCC lack of registration during the deadline provided for in Art. 201 of the TCU, of the tax invoice and / or calculation of adjustments to such a tax invoice in URNN (except for the tax invoice, it is not provided to the recipient (buyer) drawn up for the supply of goods / services for operations: exempt from tax or taxed at the zero rate) specified in the tax the notification - a decision drawn up based on the results of the inspection of the controlling body - entails the imposition of a fine on the tax payer in the amount of 50 percent of the amount of tax liabilities for value added tax, indicated and in such a tax invoice and / or calculation of an adjustment to the tax invoice or the amount of VAT accrued on the operation for the supply of goods / services, if the tax invoice for such an operation has not been drawn up.

In case of stopping the registration of the tax invoice / calculation of adjustment in the URNN in accordance with paragraph 201.16 of Art. 201 of the Tax Code of Ukraine, the penalties provided for by this clause shall not be applied for the period of suspension of such registration until the adoption of an appropriate decision to restore the registration of such tax invoices / calculation adjustments in accordance with clause 201.16.4 para. 201 NKU.

Lack of registration in the URNN of the tax invoice and / or calculation of the adjustment to such a tax invoice specified in the first paragraph of paragraph 120 of the copy. 1.2 Art. 120 copies 1 TCU, after 10 calendar days following the day the taxpayer receives the tax notice-decision, entails the imposition of a fine on the tax payer in the amount of 50 percent of the amount of VAT tax liabilities specified in such a tax invoice and / or calculation of the adjustment to the tax invoice or the amount of VAT accrued on the operation for the supply of goods / services, if the tax invoice for such an operation has not been drawn up.

In the case of registration of a tax invoice with the URNN and / or calculation of an adjustment to such a tax invoice specified in the first paragraph of paragraph 120 of the copy 1.2 Art. 120 copies 1 TCU, within 10 calendar days following the day the taxpayer receives the tax notice-decision, the penalties provided for in the second paragraph of paragraph 120 of the copy. 1.2 Art. 120 copies 1 GCC and p. 120 copies. 1.1 Art. 120 copies 1 GCC, not applicable.

According to paragraph 35 subdivision. 2 sec. XX of the Civil Code of Ukraine, norms of clause 120, note 1.1 Art. 120 copies 1 NKU are not applied in case of violation of the registration deadlines for tax invoices / adjustment calculations in URNN, compiled before October 1, 2015.