of April 21, 2021 No. 378
About modification of the Procedure for maintaining the Unified register of tax delivery notes
The Cabinet of Ministers of Ukraine decides:
Bring in the Procedure for maintaining the Unified register of tax delivery notes approved by the resolution of the Cabinet of Ministers of Ukraine of December 29, 2010 No. 1246 (The Official Bulletin of Ukraine, 2011, No. 1, Art. 31; 2017, No. 43, Art. 1332; 2018, No. 30, the Art. 1062), changes which are applied.
Prime Minister of Ukraine
D. Shmygal
Approved by the Resolution of the Cabinet of Ministers of Ukraine of April 21, 2021 No. 378
1. In Item 3:
And figures "from 8 to 20 o'clock" shall be replaced with words 1) in the first offer of the word also in figures "from 8 to 20 o'clock 00 minutes";
2) in the third offer of figure and the word "15 numbers or last day of month" shall be replaced with words "deadlines of registration of tax delivery notes and/or calculations of adjustment".
2. State Item 10 in the following edition:
"10. In the Register the tax delivery note and/or calculation of adjustment constituted electronically with imposing are accepted:
the qualified digital signature of the chief accountant (accountant) or the qualified digital signature of the head (in case of absence at the supplier (seller) of position of the accountant) and qualified electronic seal (in the presence) the supplier (seller) who is the legal entity;
the qualified digital signature of the supplier (seller) who is physical person entrepreneur.
At the same time adjustment calculation which is subject to registration by the receiver (buyer) is accepted in the Register if it is constituted with imposing by the supplier (seller) and the receiver (buyer) of the qualified digital signature according to paragraphs the first - third this Item.
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