- The order of displaying operations with the supply of goods/services by a VAT supplier, for which a tax invoice was not timely issued, is determined by Article 187 of the Tax Code of Ukraine.
- According to paragraph 201.1 of Article 201 of the Tax Code of Ukraine, the taxpayer is required to issue a tax invoice in electronic form with a qualified electronic signature of the authorized person and register it in the Unified Register of Tax Invoices (ERPN) within the specified period.
- The absence of registration of tax invoices in the ERPN by the seller does not give the buyer the right to include VAT amounts in the tax credit and does not exempt the seller from the obligation to include the VAT amount indicated in the tax invoice in the amount of tax liabilities for the corresponding reporting period.
- According to paragraph 6 of Section III of the Procedure for filling and submitting tax reporting on value-added tax, approved by the Ministry of Finance of Ukraine, the data provided in the tax reporting must correspond to the data of the taxpayer’s accounting and tax records.
- In case the taxpayer independently detects errors in the previously submitted tax declaration, the taxpayer is obliged to send a revised calculation to such tax declaration.
- If errors are corrected in the previously submitted declaration, the revised calculation must include the relevant attachments containing information on the corrected indicators.
- Therefore, if there is no reflection of tax liability and no tax invoice is issued for the supply of goods/services in the respective reporting tax period, the taxpayer is obliged to send a revised calculation to the tax declaration and issue and register the corresponding tax invoice in the ERPN, indicating the date of occurrence of tax liabilities.
Source: od.tax.gov.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
