Documents Required for VAT Non-Payer Purchase: Contract, Invoices, Storage, Transport, and Bank Records

• Registration of tax invoices may be suspended if goods are purchased from a non-VAT payer.
• To confirm such purchases, provide documents like supplier contracts, invoices, storage and transportation documents, and warehouse documents.
• The decision-making process for registration or refusal of tax invoices is governed by a Ministry of Finance order from December 12, 2019.
• Taxpayers can submit written explanations and document copies to confirm transactions.
• Additional documents like payment documents or bank statements can also be provided to confirm transactions with suppliers.
• A regional commission conducts a comprehensive analysis of information from tax systems and taxpayer reports.
• The commission’s decision is based on this analysis.

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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