The head office of the DPS in Kyiv draws attention to the fact that on the date of tax liability, the taxpayer is obliged to draw up a tax invoice in electronic form, subject to the condition of registration in accordance with the procedure established by law, of a qualified electronic signature of a person authorized by the payer and to register it in The unified register of tax invoices (clause 201.1 of article 201 of the Tax Code of Ukraine).
According to Art. Chapter 5 II of the Law of Ukraine dated May 22, 2003
No. 851-IV “”On electronic documents and electronic document circulation”” electronic document – a document in which information is recorded in the form of electronic data, including mandatory details of the document.
The composition and order of placement of mandatory details of electronic documents is determined by legislation.
Article 10 ch. III of Law No. 851 stipulates that the sending and transmission of electronic documents is carried out by the author or an intermediary in electronic form using means of information, electronic communication, information and communication systems or by sending electronic media on which this document is recorded.
Therefore, the transfer between the seller and the buyer of the tax invoice and the calculation of the adjustment to the tax invoice in electronic form is carried out in the manner stipulated by the agreement between them, in particular: by means of information, telecommunication, information and telecommunication systems or by sending electronic media on which this invoice is recorded document.
In accordance with clause 201.10 of Art. 201 of the Code of Civil Procedure in order to receive a tax invoice/calculation of adjustment registered in ЕРПН, the buyer sends an electronic request to ЕРПН, after which he receives in electronic form a notification about the registration of tax invoice/calculation of adjustment in ЕРПН and the tax invoice/calculation of adjustment in electronic form. Such tax invoice/adjustment calculation is considered to be registered in the ЕРПН and received by the buyer.
A tax invoice/adjustment calculation can be provided to the buyer of goods/services by the seller of such goods/services in electronic form in compliance with the requirements of the laws of Ukraine No. 851 and dated October 5, 2017 No. 2155-VIII “”On electronic trust services””.
In order for the seller to receive the adjustment calculation registered in the ЕРПН subject to registration in the ЕРПН by the buyer, such a seller sends an electronic request to the ЕРПН, after which he receives in electronic form a notification about the registration of the adjustment calculation in the ЕРПН and the calculation of the adjustment in electronic form. Such an adjustment calculation is considered to be registered in ЕРПН and received by the seller.
Source: kyiv.tax.gov.ua
