How to make a tax return for a buyer who is a non-VAT payer?

In particular, in the case of the supply of goods/services to the buyer – a non-VAT payer, the type of reason is indicated in the PN: “02”. In the column “Recipient (buyer)” indicate “Non-payer”, and in the line “Individual tax number of the buyer” show the conditional TIN “100000000000”

Source: dtkt.ua