- When supplying goods or services as payment for labor to a non-VAT payer, use the conditional tax identification number 400000000000 and list the actual name of the recipient in the tax invoice
- Tax invoices must be created electronically using a qualified electronic signature or an advanced electronic signature based on a qualified certificate, as mandated by Ukrainian law from October 5, 2017, and registered in the Unified Register of Tax Invoices within the prescribed period
- In cases where goods or services are supplied to a non-VAT payer or when compiling a tax invoice for daily transaction summaries, mark the recipient as Non-payer and use the conditional individual tax number 100000000000
- For exporting goods outside Ukraine, list the name and country of the non-resident recipient and use the conditional individual tax number 300000000000
- Specific reasons for issuing tax invoices include supplying to non-VAT payers, transactions involving labor payment, exporting goods, and daily transaction summaries
- Details such as the date and contract number should be included in tax invoices for goods exported outside Ukraine, with special markings for forward contracts
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.
