of April 6, 2012 No. 10162/7/15-3417-16
Rather summary tax delivery note
The State Tax Service of Ukraine considered the letter '...' relatively about also reports fillings of tax delivery note.
According to Item 201.4 of Article 201 of the Section V of the Tax code of Ukraine (further - the Code) the tax delivery note is written out in duplicate in day of emergence of the tax liabilities of the seller. The original of tax delivery note is issued to the buyer, the copy remains at the seller of goods/services.
Item 15 of the Procedure for the filling of tax delivery note approved by the order of the Ministry of Finance of Ukraine of 01.11.2011 No. 1379 (further - the Procedure for No. 1379), it is provided that in case of implementation of delivery of goods/services which delivery has continuous or rhythmical nature in case of continuous communications with the buyer to the buyer the summary tax delivery note, proceeding from the frequency of payment of the delivered goods/services determined in the agreement (1 time in five days can be written out; 1 time in ten days and so forth), but at least once a month and not later than the last day of month. At the same time the register of commodity transport delivery notes or other relevant accompanying documents according to which delivery of goods/services is performed is surely attached to summary tax delivery note.
Therefore, considering that the summary tax delivery note is written out following the results of the frequency of payment of the delivered products determined in the agreement and at least once a month and not later than the last day of month if until writing out by the seller of summary tax delivery note there was change of the tax liabilities of the seller in connection with return to the buyer of means for undelivered goods (services) or return by the buyer of goods, tax amounts in summary tax delivery note such seller are specified value added by the total amount which answers actual amount of goods (services) delivered the buyer. At the same time calculation of adjustment to such tax delivery note is not written out.
Vice-chairman A. Ignatov
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