Clarification on Drawing up Purchase Notes by Branches: Insights from State Tax Service

• When drawing up a PN by a branch, the name of the main enterprise registered as a VAT payer should be entered in the “Supplier (seller)” column
• A contract for the purchase and sale of goods was concluded between a company and a non-separated structural subdivision of the seller
• The supplier must indicate the details of its structural subdivision in the tax invoice, along with the details of the main company
• Taxpayers are required to keep records of income, expenses, and other indicators related to taxation based on primary documents
• The data in the tax report must correspond to the data in the payer’s accounting and tax records
• The legal bases of VAT taxation are established by specific sections of the PKU
• In case of supply/purchase of goods/services by a branch on behalf of the main enterprise, the tax invoice must include the numerical number of the branch
• Taxpayers must draw up a tax invoice in electronic form with a qualified electronic signature when carrying out transactions for the supply of goods/services

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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