The head office of the DPS in Kyiv informs that the right to charge VAT, draw up tax invoices/adjustment calculations and register them in the Unified Register of Tax Invoices is granted exclusively to persons registered as VAT payers in accordance with the procedure provided for in Art. 183 of the Tax Code of Ukraine (clause 201.8 and clause 201.10 of article 201 of the PKU).
A person registered as a VAT payer is assigned an individual tax number, which is used to pay VAT (clause 183.18 of article 183 of the PKU).
The central executive body, which implements the state tax policy, maintains a register of tax payers, which contains information about persons registered as tax payers (clause 183.12 of article 183 of the Code of Civil Procedure).
When registration of tax invoices/adjustment calculations in ЕРPN, data is checked regarding the presence of the seller/buyer in the register of VAT payers, and therefore tax invoices/adjustment calculations cannot be registered in ЕРPN, if the TIN of the VAT payer is not entered in this register.
Exceptions are situations when goods/services are supplied to a recipient (buyer) who is not registered as a tax payer. In this case, in accordance with Clause 12 of the Procedure for filling out the tax invoice, approved by the order of the Ministry of Finance of Ukraine dated December 31, 2015 No. 1307 with changes and additions, the line “”Individual tax number of the recipient (buyer)”” displays a conditional TIN.
Source: kyiv.tax.gov.ua
