How to prepare a tax invoice for the provision of services to a non-resident on the customs territory of Ukraine?

• When preparing a tax invoice for the supply of services to a non-resident on the customs territory of Ukraine, the recipient’s name and country must be indicated.
• According to the tax code, taxpayers are required to prepare tax invoices electronically with a qualified electronic signature and register them in the Unified Register of Tax Invoices within the specified period.
• When filling out tax invoices, a mark “X” is made in the “Not subject to provision to the recipient” field, with reason type “21” for services provided to a non-resident on the customs territory of Ukraine.
• The recipient’s name and country are indicated in the “Recipient (buyer)” field, and a conditional TIN “500000000000” is used in the “Individual tax number of the recipient (buyer)” field.
• Section B of the tax invoice is filled out without any specific requirements.

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.

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