LETTER OF THE STATE TAX SERVICE OF UKRAINE

of November 5, 2012 No. 4769/0/61-12/15-3115

The State Tax Service of Ukraine considered the letter of rather some questions of creation of tax delivery notes and reports.

Item 201.1 of article 201 of the Tax Code of Ukraine provides that the taxpayer shall provide to the buyer (receiver) according to its requirement signed person authorized by the payer and the tax delivery note under seal (in the presence) constituted at the choice of the buyer (receiver) by one of such methods:

a) in paper form;

b) electronically with observance of condition concerning registration according to the procedure, determined by the legislation, the digital signature of person authorized by the payer and condition of registration of tax delivery note in the Unified register of tax delivery notes. In that case creation of tax delivery note in paper form is not obligatory.

Thus, the tax delivery note can be constituted by one method: or in paper form, or electronically. At the same time the choice of format of creation of tax delivery note remains for the buyer.

In case when upon the demand of the buyer the tax delivery note is constituted electronically, such tax delivery note is subject to obligatory registration in ERNN irrespective of tax amount on value added and nomenclatures of goods (including its origins) specified in it.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info