The main administration of the DPS in the Kharkiv region informs that in accordance with paragraph 201.1 of Article 201 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine) on the date of occurrence of tax liabilities, the taxpayer is obliged to draw up a tax invoice in electronic form, subject to the conditions for registration in the order specified by law, a qualified electronic signature of a person authorized by the payer and to register it in the Unified Register of Tax Invoices within the period established by the PKU.
According to clause 8 of the Procedure for filling out a tax invoice, approved by the order of the Ministry of Finance of Ukraine dated 31.12.2015 No. 1307, registered with the Ministry of Justice of Ukraine on 26.01.2016 under No. 137/28267 (hereinafter – Procedure No. 1307), when drawing up tax invoices, the peculiarities of filling out set out in paragraphs 10 – 15 of Order No. 1307, in the upper left part of such invoices in the column “Not to be given to the recipient (buyer) for a reason” an “X” is made and the corresponding type of reason is indicated.
In particular, in the case of the supply of goods/services to a buyer who is not registered as a tax payer, and in the case of drawing up a tax invoice based on the daily summary of operations, the type of reason is indicated: “02” – drawn up for the supply to a non-taxpayer; “03” – collected for the supply of goods/services at the expense of wages to natural persons who are in labor relations with the taxpayer; “07” – collected for operations to export goods outside the customs territory of Ukraine; “11” – compiled according to the daily summaries of operations.
Clause 12 of Order No. 1307 specifies that in case of supply of goods/services to a buyer who is not registered as a tax payer, and in case of drawing up a tax invoice based on the daily summary of transactions, the column “Recipient (buyer)” shall indicate “Non-payer”, and the line ” Individual tax number of the buyer” displays the conditional Individual tax number (hereinafter – TIN) “100000000000”, the line “Tax payer’s tax number or series (if available) and passport number” is not filled.
In the case of carrying out operations for the export of goods outside the customs territory of Ukraine, the name (P.I.B.) of the non-resident is indicated in the column “Recipient (buyer)” and through whom – the country in which the buyer (non-resident) is registered, and in the line “Individual tax number of the recipient (buyer)” the conditional TIN “300000000000” is inserted, the line “Tax payer’s tax number or series (if available) and passport number” is not filled in, the “code” field is not filled in.
In the case of transactions for the supply of goods/services for the payment of labor of natural persons who are in labor relations with the taxpayer, the conditional TIN “400000000000” is displayed in the line “Individual tax number of the recipient (buyer)”, and in the line “Recipient (buyer) )” the taxpayer indicates his own name (P.I.B.), the line “Tax payer’s tax number or series (if available) and passport number” is not filled out.
Source: gov.ua
