- A consolidated tax invoice can be prepared instead of a tax invoice based on daily transaction summaries
- When operations for the supply of goods/services are carried out in cash to non-VAT payers two or more times a month based on a relevant contract, a consolidated tax invoice can be prepared
- Taxpayers must prepare tax invoices electronically using a qualified electronic signature and register them in the Unified Register of Tax Invoices within the specified deadline
- For continuous or rhythmic supply of goods/services, taxpayers can prepare consolidated tax invoices for each taxpayer by the last day of the month in which the supply was made
- If the amount received in advance for goods/services exceeds the value of the goods/services supplied during the month, the excess is considered an advance payment
- Daily transaction summaries can be used to prepare tax invoices for cash transactions to end consumers or for services where payments are made through cash registers, banks, or payment devices
- Tax invoices can also be prepared for transportation tickets, hotel bills, communication services, and other services with specified payment details
- Cash receipts with payment details can also be used to prepare tax invoices for taxpayers
- When supplying goods/services in cash to end consumers, tax invoices can be prepared using daily transaction summaries or cash receipts
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.
