of March 28, 2013 No. 7454/7/15-33-17-04
Concerning registration of tax delivery notes in the Unified register of tax delivery notes
The State Tax Service of Ukraine considered the letter concerning provision of explanations concerning the address of tax delivery notes electronically and reports.
1. Concerning need of registration of all tax delivery notes electronically for the Unified register of tax delivery notes irrespective of the amount
According to Item 201.10 of article 201 of the Tax Code of Ukraine of December 2, 2010 the tax delivery note is issued to No. 2755-VI (further - NKU) by the taxpayer performing transactions on delivery of goods/services upon the demand of the buyer and is the basis for charge of tax amounts which belong to the tax credit.
When implementing transactions nalogoplatelshchikprodavets of goods/services shall provide on delivery of goods/services to the buyer tax delivery note and register it in the Unified register of tax delivery notes.
Confirmation to the seller about acceptance of its tax delivery note and/or calculation of adjustment in the Unified register of tax delivery notes is the receipt in electronic form in text format which is sent during the operational day.
Besides, according to Item 11 of subsection 2 of the Section XX "Transitional provisions" of NKU registration of tax delivery notes by taxpayers for value added - sellers in the Unified register of tax delivery notes since January first, 2012 is entered for payers of this tax at whom the tax amount on value added in one tax delivery note constitutes over 10 thousand hryvnias.
The tax delivery note in which the tax amount on value added does not exceed 10 thousand hryvnias is not subject to inclusion in the Unified register of tax delivery notes.
At the same time the tax delivery note which is written out when implementing transactions on delivery of the excise goods and goods imported on customs area of Ukraine since January 1, 2012 is subject to inclusion in the Unified register of tax delivery notes irrespective of the size of the value added tax in one tax delivery note.
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