- Taxpayers must issue a tax invoice in electronic form with a qualified electronic signature within the specified deadline.
- Tax invoices can be issued based on daily summaries of transactions if no separate tax invoice was issued for those transactions.
- Tax invoices can be issued for cash transactions with final consumers, payments made through cash registers or banks, and for other specific services.
- The person registered as a taxpayer with an individual tax number must issue the tax invoice.
- Taxpayers can decide to issue separate tax invoices based on daily summaries of transactions conducted through cash registers or banks.
- Taxpayers can also issue one tax invoice based on daily summaries of transactions from multiple cash registers or payment devices.
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.
