The Main Department of the State Tax Service in Kyiv draws attention to the fact that in the case of drawing up a tax invoice by the recipient (buyer) of services from a non-resident, the place of supply of which is located in the customs territory of Ukraine:
in the line “Individual tax number of the supplier (seller)” of such invoice the conditional TIN “500000000000” is put down;
in the line “Supplier (seller)” the name (full name) of the non-resident and through a comma – the country in which the seller (non-resident) is registered; the line “Taxpayer’s tax number or series (if any) and passport number” is not filled in;
in the lines provided for filling in the buyer’s data, the recipient (buyer) indicates his own data.
In the upper left part of such tax invoice the corresponding mark “X” is made and the type of reason 14 is indicated – Compiled by the recipient (buyer) of services from a non-resident.
When drawing up a tax invoice for a transaction to receive services from a non-resident, the place of supply of which is determined in the customs territory of Ukraine, the requisites “Taxpayer’s tax number or series (if any) and passport number” are not filled in for the supplier (seller) or recipient ).
The rest of the details are filled in in accordance with the norms of the Procedure for drawing up a tax invoice, approved by the order of the Ministry of Finance of Ukraine dated December 31, 2015 № 1307.
In accordance with the requirements of paragraph 208.2 of Art. 208 of the Tax Code of Ukraine (hereinafter – TCU), the recipient of services supplied by non-residents whose place of supply is located in the customs territory of Ukraine, charges tax, in particular, at the basic tax rate on the tax base determined in accordance with paragraph 190.2 of Art. 190 TCU. In this case, the recipient of services – the taxpayer in the manner prescribed by Art. 201 TCU, draws up a tax invoice indicating the amount of tax accrued by him, which is the basis for the attribution of tax amounts to the tax credit in the prescribed manner. Such a tax invoice is subject to mandatory registration in the Unified Register of Tax Invoices.
Source: gov.ua
