of January 15, 2013 No. 534/6/15-3115
The State Tax Service of Ukraine according to the letter considered the letter of rather some questions of creation of tax delivery notes and reports.
According to Item 201.1 of article 201 of the Tax Code of Ukraine the taxpayer shall provide to the buyer (receiver) according to its requirement signed person authorized by the payer and tax delivery note under seal.
The form of tax delivery note and Procedure for filling of tax delivery note are approved by the order of the Ministry of Finance of Ukraine of 01.11.2011 No. 1379, registered in the Ministry of Justice of Ukraine on November 22, 2011 for No. 1333/20071.
Item 201.1 of article 201 of the Code provides that obligatory details which the tax delivery note shall contain, in particular, are:
the complete or reduced name specified in statutory documents of the legal entity or surname, name and middle name of the physical person registered as the taxpayer on value added, the seller of goods/services;
the complete or reduced name specified in statutory documents of the legal entity or surname, name and middle name of the physical person registered as the taxpayer on value added, the buyer (receiver) of goods/services.
Thus, in the fields "Name of the Seller" and "Name of the Buyer" of tax delivery note the name of the legal entity who answers the name specified in statutory documents of such person is specified (with the corresponding reflection of the size of letters of such name).
Vice-chairman A. P. Ignatov
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