of May 11, 2011 No. 5632/5/16-1516
GNAU considered the letter of the NBU concerning reflection in the Register of the issued and received tax superimposed cash register receipts and reports.
According to item 201.11 of Art. 201 of the Tax code of Ukraine (further - the Code) the basis for charge of tax amounts which belong to the tax credit without receipt of tax delivery note are also cash register receipts which contain the amount of the received goods/services, the total amount of the accrued tax (with determination of fiscal number and tax number of the supplier). At the same time for the purpose of such charge the total amount of the received goods/services cannot exceed 200 UAH a day (excluding tax).
In case of use by payers for settlings with consumers of RRO the cash register receipt shall contain data on the total amount of means which is subject to payment by the buyer including tax, and the amount of this tax which is paid as a part of total amount.
That is the taxpayer has the right to forming of the tax credit based on cash register receipts which contain the total amount of the received goods/services which is not exceeding 200 UAH a day (excluding VAT) irrespective of the number of such checks and sellers from whom they are received.
The limit of the cash register receipt in 200 UAH a day is (excluding VAT) applied to each certain taxpayer (buyer) and not applied to separate structural divisions of the taxpayer who delegates the right of maintaining part of the Register of the issued and received tax delivery notes. If the taxpayer received the cash register receipt in which the total amount of the received goods/services exceeds 200 UAH, then, respectively, such taxpayer has no right based on this check to carry to the tax credit all VAT amount paid in case of acquisition of such goods / services its part. At the same time according to item 201.10 of Art. 201 of the Code upon the demand of the buyer the taxpayer who performs transactions on delivery of goods/services shall issue tax delivery note.
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