- If you provide internet access services to non-VAT payers, you can issue a consolidated tax invoice no later than the last day of the month, taking into account the total volume of services provided.
- The State Tax Service of Ukraine (STSU) in a letter dated February 6, 2025, provided guidance on issuing tax invoices for internet access services provided to individuals (non-VAT payers).
- The STSU recommends following the provisions of Article 201 of the Tax Code of Ukraine.
- You can issue a consolidated tax invoice no later than the last day of the month for services provided to non-VAT payers, taking into account the total volume of services provided during that month.
- If the amount received from non-VAT payers exceeds the value of services provided during the month, the excess is considered a prepayment (advance payment).
- A separate tax invoice should be issued for the prepayment no later than the last day of the month, taking into account the total amount received from all non-VAT payers during that month.
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.
