The Northern Interregional Department of the State Tax Service for Work with Large Taxpayers reminds that in accordance with paragraph 201.1 of Art. 201 of the Tax Code of Ukraine (hereinafter – TCU) on the date of tax liability VAT payer must draw up a tax invoice (hereinafter – PN) in electronic form subject to registration in the manner prescribed by law, a qualified electronic signature of the person authorized by the payer and to register it in the Unified Register of Tax Invoices (hereinafter – ERPN) within the period established by the TCU.
Source: visnuk.com.ua
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