- If an incorrect VAT rate code is indicated in section B of the tax invoice, a correction calculation is made in the adjustment calculation to the tax invoice.
- The tax invoice must be issued electronically with a qualified electronic signature and registered in the Unified Register of Tax Invoices.
- Separate tax invoices are issued for taxable and tax-exempt operations.
- Any changes in the compensation amount after the supply of goods or services require adjustment of tax obligations and credits.
- Taxpayers must maintain records based on primary documents and are prohibited from using unverified data for tax reporting.
- Corrections to tax obligations or errors in tax invoices are made using a correction calculation form.
- The VAT rate code is specified in section B of the tax invoice.
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.
