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Everything that happened last week in Ukraine and the world and is relevant for the furniture maker, read our digest:<\/p>\n
1. The tax service has returned to active verification of the timeliness of registration of tax invoices that are not provided to the recipient. The following were hit: consolidated tax invoices, invoices for import operations, invoices issued to defaulters, erroneously drawn up invoices, calculations for adjustments and others.
\nThe discussion arises when reading Article 120-1.1 of the Tax Code regarding the list of tax invoices that are not penalized. In a number of decisions of the courts of first and appeal instances, the position was expressed that the penalty is not applied in the case of late registration of three such types of tax invoices:
\n– tax invoices that are not provided to the recipient (buyer);
\n– drawn up on transactions exempt from taxation;
\n– drawn up on transactions subject to zero-rate VAT.
\n\u201cThe conclusion for the business that we can do today: such penalties are not always legitimate, there are a number of arguments to protect the interests of taxpayers,\u201d summed up Larisa Antoshchuk, head of the practice in resolving tax disputes at KPMG Law Ukraine.<\/p>\n
2. The Cabinet of Ministers adopted a decision initiated by the Ministry of Economic Development to expand the list of goods prohibited from being imported into Ukraine from Russia. The list is determined by government resolution No. 1147 of December 30, 2015 \u201cOn the prohibition of the importation into the customs territory of Ukraine of goods originating from the Russian Federation\u201d.
\nUnder the new sanction, the ban also included materials used by furniture makers in their activities. These are plywood, veneered panels and similar laminated wood materials.<\/p>\n
3. According to clause 39.2.1.5 of the Tax Code of Ukraine, if between a Ukrainian company and a non-resident, operations with which are controlled, the intermediary-laying is \u201cinserted\u201d, the operations still fall under the control of transfer pricing, if the activity of such intermediary is carried out only on paper. Previously, such rules applied only to transactions between related parties, and from 2019, also if a non-resident is registered in a country from a \u201clow tax\u201d list or its organizational and legal form is included in the corresponding list. Such an intermediary company can be both a resident of Ukraine and a non-resident.
\nThe tax code does not have a separate period for such nominal intermediaries, determining only its characteristics: it does not perform essential functions, does not use significant assets and does not assume significant risks. At the same time, the definition of \u201cshell company\u201d appeared in national legislation.
\nThe National Bank in its Resolution No. 58 dated April 2, 2019 on conducting financial monitoring by banks indicates that the shell company is a non-resident legal entity that does not carry out actual business activities in the country of registration. That is, there are not enough assets and \/ or employees to carry out the relevant type of economic activity. Therefore, Ukrainian companies that have intermediary firms in the supply \/ purchase chain of goods (works, services) in a non-resident company, to which ownership of goods (works, services) is transferred, now need to be careful and assess the reality of their activities in advance.<\/p>\n
4. It has just been completed in Cologne, and this information is for those who this year could not visit this important event for a furniture event, but want to have an idea about it. Stylus told about two of its four thematic zones (about the other two information in the previous selection of news).
\nThe exposition of Tiny Spaces on the central boulevard “Interzum” revealed the theme of small spaces with the participation of such well-known furniture makers as “Atim”, “Blum”, “Hettich”, “Hommel”, “H\u00e4fele” and “Pessotto”.
\nEfficient use of small living spaces begins with functional fittings and exceptional know-how that can be offered by component suppliers for the furniture industry. Comfortable accommodation in a small area is possible only with the use of their developments.<\/p>\n
Design solutions in the Micro Living trend at this stage cannot be cheap, the experts said. – Functional hardware stuffing from leading supplier brands is, of course, not an economy segment. Therefore, today we are talking about the very relevance of such interior solutions in megacities, where a young, energetic audience with a good income lives – the target audience of this segment. It is known, however, that in a number of states small-sized housing is in demand in less densely populated regions, in smaller cities. Therefore, in the future, with the development of the housing market in these territories, it is possible that there will be more budget hardware solutions. \u201d
\nWhile some designers-architects specialize in designing mobile, transformed and functional spaces for residential apartments, the interior designers, mobile in the direct sense of the word: automobiles, yachts – in the private sector seem to be faced with the same task; aircraft, ships, trains – in the passenger sector. For \u201cmobile\u201d interiors, the effective use of \u201csquares\u201d rigidly limited by the meter, with an ergonomic filling, which promises maximum comfort to its temporary residents, is no less relevant.
\nTrends in Mobile Spaces trendzones were of critical importance for Interzum exhibitors, since the successful implementation of such an interior requires the use of innovative materials, a purely engineering approach to the architecture of the spaces, as well as to the design of the furniture used in them.
\nThe four trend zones in question were not the only ones that the organizers prepared for the May Biennale. In the sixth hall, visitors of \u201cInterzum\u201d were introduced to the trends in surface finishing and their decor: there were collected materials to which you can apply the most trendy epithets – eco, customized (that is, maximally adapted, adapted to specific needs), lightweight by design, printed in \u201cdigital\u201d, \u201chaptica\u201d (i.e., tactile, touch-sensitive), with an \u201canti-finger\u201d coating (on which there are no traces of fingers), etc. And in hall 3.2, the attention of the public was offered a thematic area dedicated to digital printing and new possibilities for individualization of products, opened with this technology.<\/p>\n
5. Swedish designers in search of ideas for new collections came to the festival “Design Indaba” – a creative forum, the main events of which are held in Cape Town. This is the background of a unique joint project, in which designers from five African countries took part. Working together with the designers of IKEA, they shared their unique experiences in various fields: sculpture, architecture and design of clothing and furniture.
\nMany items owe their birth to African traditions: for example, the design of tables and benches from the eucalyptus massif is based on the Kenyan customs of evening gatherings with friends, when everyone comes with his chair, and everyone discusses the events that happened during the day.
\nThe benches are designed in such a way that they can form a single ensemble. Due to the curved shape, they gather into a ring or one long, winding bench on which everyone can find a place if you move a little.
\nEach of the 33 products in the Overalt collection is a synthesis of modern ideas and traditional crafts.<\/p>\n\n\t\t