- To fill out a tax invoice for compensating VAT on imported goods, include the dates and numbers of customs declarations made during the importation of such goods into Ukraine
- Taxpayers must calculate tax liabilities based on the tax base defined by specific legal provisions and register a consolidated tax invoice in the Unified Register of Tax Invoices by the last day of the reporting tax period
- The consolidated tax invoice is required for goods or services and non-current assets acquired or manufactured with VAT, especially if used in non-taxable operations or operations exempt from taxation according to specific legal articles
- Specific guidelines for filling out consolidated tax invoices when calculating tax liabilities are detailed in the regulations approved by the Ministry of Finance
- In tax invoices related to the use of production or non-production resources in non-commercial activities, a mark X is made in the upper left part indicating the type of reason, specifically type 13 for non-commercial use
- Dates and sequential numbers of tax invoices issued to the taxpayer for the supply of goods or services and non-current assets are noted in the description section of the consolidated tax invoice
- In tax invoices involving non-commercial use of resources, the description of goods or services from the supplier is also specified
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.
