Taxpayer’s Obligation to Prepare Tax Invoice for Each Supply or Advance: Reminder from Tax Authorities

• Taxpayers are required to prepare a tax invoice for each supply or advance payment
• Tax invoice is prepared for each full or partial supply of goods/services, as well as for funds received in advance
• Taxpayers must register the tax invoice in the Unified Register of Tax Invoices within the specified deadline
• The date of occurrence of tax obligations is determined by the date of payment receipt, shipment of goods, or provision of services
• Tax invoice is prepared for each full or partial supply of goods/services, as well as for funds received in advance

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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