Clarification on VAT-exempt transactions in tax invoices: guidance from the tax authorities

• When exempt from VAT, the tax invoice should state “Without VAT” with reference to the relevant provisions of the Tax Code or international agreement.
• The tax invoice must include mandatory details in separate lines, such as the tax rate and corresponding tax amount in digital form.
• The filling of the tax invoice is regulated by the Ministry of Finance’s Order No. 1307.
• For transactions subject to a 7% tax rate, the tax code 7 should be indicated in section 8 of the tax invoice.
• For transactions exempt from taxation, specific codes and marks should be indicated in the tax invoice.
• The tax invoice should be registered in the Unified Register of Tax Invoices within the specified deadlines.

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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