- If a tax credit was recognized based on documents other than a tax invoice, the tax invoice for compensating adjustments should include the names of the documents used to form the tax credit, their dates of issue, and their serial numbers.
- The tax invoice should be issued on the date the supplier’s tax liability arises, except in cases specified by the Tax Code and Order No. 1307.
- When calculating tax liabilities according to paragraphs 198.5 and 199.1 of the Tax Code, a separate consolidated tax invoice should be issued for goods/services, non-current assets intended for use/beginning to be used in non-taxable operations, exempt operations, operations carried out by the taxpayer within the taxpayer’s balance, including transfer for non-production use, transfer of production non-current assets to non-production non-current assets, and operations that are not the taxpayer’s business activity.
- These consolidated tax invoices should be issued no later than the last day of the reporting (tax) period.
- When issuing consolidated tax invoices, the date of issue and serial numbers of the tax invoices issued to the taxpayer for the supply of goods/services, non-current assets, for which the taxpayer determines tax liabilities according to paragraphs 198.5 and 199.1 of the Tax Code, should be indicated in column 2.
- In tax invoices issued in connection with the use of production or non-production assets, other goods/services not in business activities, where type 13 is indicated in column 8 of the tax invoice, a description (nomenclature) of the supplier’s (seller’s) goods/services should also be indicated in this column.
- Paragraph 201.11 of the Tax Code defines a list of documents that are the basis for including VAT amounts in the tax credit without receiving a tax invoice, including a transport ticket, hotel bill, or invoice issued to the taxpayer for communication services, other services, the cost of which is determined by the readings of metering devices that contain the total amount of payment, the amount of tax, and the seller’s tax identification number, except for those whose form is established by international standards.
- If the tax credit was reflected based on the documents specified in paragraph 201.11 of the Tax Code, the names of the documents used to form the tax credit, their dates of issue, and their serial numbers should be indicated in column 2 of the consolidated tax invoice issued for the supply of goods/services according to paragraphs 198.5 and 199.1 of the Tax Code.
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.
