- To delegate the authority for the preparation and registration of tax invoices to its branches, a VAT payer must assign a separate digital number to each branch and inform the tax authorities in writing.
- A registered taxpayer can delegate the right to prepare tax invoices to its branches by assigning a separate digital number to each branch and informing the supervisory authority in writing.
- Notification of delegation of rights to branches (structural units) for the preparation of tax invoices and adjustment calculations is submitted by taxpayers along with the declaration for the first reporting period of the year and subsequently with the declaration for the reporting period in which changes occurred in the list of branches (structural units).
Source: news.dtkt.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.
