The main administration of the DPS in Kyiv informs that the tax credit includes the amounts of tax paid/charged in the case of operations by the taxpayer for the purchase or production of goods and services (clause “a” clause 198.1 of Article 198 of the Tax Code of Ukraine).
In accordance with clause 201.10 of Art. 201 of the Code of Civil Procedure, when carrying out transactions for the supply of goods/services, the taxpayer – the seller of goods/services is obliged to draw up a tax invoice within the established terms, register it in the Unified register of tax invoices and provide it to the buyer at his request.
A tax invoice drawn up and registered in the Taxpayer’s Office by a taxpayer who carries out operations for the supply of goods/services is the basis for the buyer of such goods/services to calculate tax amounts related to the tax credit.
In addition, the basis for calculating tax amounts related to the tax credit without receiving a tax invoice can be the documents defined in clause 201.11 of Art. 201 of the Civil Code, namely:
a) a transport ticket, a hotel bill or an invoice issued to a taxpayer for communication services, other services, the cost of which is determined by the indicators of accounting devices containing the total amount of the payment, the amount of tax and the tax number of the seller, except for those whose form is established international standards;
b) receipts containing the amount of goods/services received, the total amount of accrued tax (with identification of the fiscal number and tax number of the supplier). For the purpose of such calculation, the total amount of goods/services received cannot exceed 200 hryvnias per day (excluding tax);
c) an accounting certificate drawn up in accordance with Clause 36 of Subchapter 2 ch. XX PKU;
d) tax invoice drawn up by the taxpayer in accordance with Article 208.2. 208 of the Civil Code and is registered in the National Register of Legal Entities.
Therefore, the basis for calculating tax amounts that are part of the tax credit without receiving a tax invoice can be, in particular, an invoice issued to the taxpayer for the services provided, the cost of which is determined by the indicators of the accounting devices, and contains the total amount of the payment, the amount of tax and tax number of the seller.
Source: gov.ua
