The head office of the DPS in the Odesa region informs that paragraph 201.1 of Art. 201 of the Tax Code of Ukraine (as amended, hereinafter referred to as the Tax Code) stipulates that on the date of tax liability, the taxpayer is required to issue a tax invoice in electronic form subject to the condition of registration in accordance with the procedure established by law, of a qualified electronic signature of a person authorized by the payer and register it in the Unified Register of Tax Invoices within the deadline set by the PKU.
Source: od.tax.gov.ua
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