In particular, in the case of the supply of goods/services to the buyer – a non-VAT payer, the type of reason is indicated in the PN: “02”. In the column “Recipient (buyer)” indicate “Non-payer”, and in the line “Individual tax number of the buyer” show the conditional TIN “100000000000”
Source: dtkt.ua
Latest Posts in "Ukraine"
- Extract from VAT Payers Register: Requirement or Right?
- When Can VAT Payer Registration Be Cancelled: Main Grounds and Procedures
- Is Obtaining an Extract from the VAT Payers Register Mandatory in Ukraine?
- Moratorium Proposed on Mandatory VAT Registration for Sole Proprietors with Income Over 1 Million UAH
- VAT Payer Deregistration in Ukraine: Key Rules, Application Process, and Consequences
