LETTER OF THE STATE TAX SERVICE OF UKRAINE

of October 8, 2012 No. 3310/0/61-12/15-3115

The State Tax Service of Ukraine considered the letter concerning creation, filling of tax delivery note in electronic form and reports.

Item 201.1 of article 201 of the Tax Code of Ukraine (the Code is farther) 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:

in paper form;

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.

At the same time by the same Item of the Code it is determined that in case of creation of tax delivery note electronically its creation in paper form is not obligatory.

Restriction concerning forming of the tax credit based on the tax delivery notes constituted electronically is not provided by the Code.

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