So, in accordance with paragraph 120-1.1 of Art. 120-1 TCU violation by value added taxpayers of the deadline for registration of the tax invoice and / or calculation of adjustments to such tax invoice in the Unified Register of Tax Invoices entails the imposition on the VAT payer of a fine of 2 percent of the supply (excluding tax on value added), but not more than 1020 hryvnias, when registering in the Unified Register of Tax Invoices (hereinafter - ERPN):

- tax invoice / adjustment calculation made for transactions for the supply of goods / services that are exempt from value added tax;

- tax invoice / adjustment calculation made on transactions taxed at a zero rate;

- a tax invoice drawn up in accordance with paragraph 198.5 of Article 198 of the TCU in the case of transactions specified in subparagraphs "a" - "d" of this paragraph, and the calculation of the adjustment made to such tax invoice;

- tax invoice drawn up in accordance with Article 199 of the TCU, and the calculation of the adjustment made to such tax invoice;

- tax invoice drawn up in accordance with the eleventh paragraph of paragraph 201.4 of Article 201 of the TCU.

In the absence of registration of such tax invoices / adjustment calculations in ERPN, if this violation is specified in the tax notice-decision drawn up based on the results of the audit of the tax authority, the taxpayer is fined 5 percent of the supply (excluding value added tax), but not more than 3400 hryvnias (items 120-1.2 of Article 120-1 of the TCU).

In the Main Department of the State Tax Service in Sumy region noted: if the fines for violation of the deadline for registration of such tax invoices / adjustment calculations in ERPN, provided for in Art. 201 TCU, accrued during the period from January 1, 2017 to December 31, 2019, monetary obligations as of which on the date of entry into force of Law № 466 uncoordinated (relevant tax notices-decisions are in the procedure of administrative or judicial appeal and monetary obligations under them not paid), the new amounts of fines established by Law № 466 are applied.

Thus, the controlling body recalculates the amount of the fine and sends (hands over) to such payer a new tax notice-decision. The previous tax notice-decision is considered canceled (revoked) (paragraph 73 of subsection 2 of section XX "Transitional Provisions" of the TCU).

For other tax invoices and / or calculation of adjustments:

- violation by taxpayers of the deadline provided for registration of the tax invoice / calculation of adjustment in URTI, entails the imposition of a fine of 10 to 50 percent of the amount of value added tax specified in such tax invoices / adjustment calculations depending on the number of calendar days of violation registration deadline;

- the lack of registration within the deadline for the tax invoice / calculation of adjustments in ERPN, as indicated in the tax notice-decision, drawn up based on the results of the audit of the tax authority, entails the imposition of a fine of 50 percent of  value added tax indicated in such tax invoice / adjustment calculation, or from the amount of value added tax accrued on the transaction for the supply of goods / services, if the tax invoice for such transaction is not drawn up.