- If a supplier refuses to issue a tax invoice or an adjustment calculation to a tax invoice, the buyer has the right to file a complaint against the seller before submitting the VAT declaration.
- According to the Tax Code of Ukraine, the taxpayer is required to issue a tax invoice in electronic form with a qualified electronic signature and register it in the Unified Register of Tax Invoices within the specified period.
- A tax invoice that is issued and registered in the Unified Register of Tax Invoices serves as a basis for the buyer to calculate the tax amount that can be credited as a tax credit.
- The buyer has the right to file a complaint against the seller if they refuse to issue a tax invoice or an adjustment calculation to a tax invoice.
- The complaint should be filed before submitting the VAT declaration.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
