- When filling out the title section of a VAT invoice for export operations under special economic conditions with a zero VAT rate, use code 7 in the second part of the invoice number if the exporter has not received more than 20 percent of payments for the past 12 months
- Tax authorities note that the tax invoice for export operations automatically includes specific information in the header
- The reason type field in the upper left corner must contain the number 22 and cannot be duplicated with the same date and sequence number
- The recipient’s tax identification number should be listed as 300000000000
- Fields for consolidated tax invoice and operations exempt from taxation should not be filled
- The export operation block must include the contract date and number and a mark X in the forward contract field if applicable
- The customs declaration field in the VAT invoice should not be filled during the initial invoice creation but may be updated post-customs clearance
- If the VAT payer meets specific criteria, the VAT rate stated in the invoice should be 0 percent
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.
