- If the price of goods or services changes after delivery, the supplier and receiver must adjust their tax liabilities and credits using a correction calculation.
- The correction calculation must be registered in the Unified Register of Tax Invoices (URTI).
- The receiver is responsible for registering the correction calculation if it reduces the price of goods or services for the supplier.
- The supplier is responsible for registering the correction calculation if it does not need to be sent to the receiver.
- There are deadlines for registering tax invoices and correction calculations in the URTI.
- If the correction calculation is not registered within the deadline, a penalty is applied.
- The penalty for not registering a correction calculation in the URTI is applied to the person responsible for registering it.
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.
