- Late registration of tax invoices with different VAT rates incurs penalties based on the delay period.
- For operations with a zero VAT rate, a penalty of 2 percent of the supply amount (excluding VAT) is applied, but not more than 1020 UAH.
- The form of the tax invoice is approved by the Ministry of Finance order from 31.12.2015 No. 1307.
- Deadlines for registration of tax invoices in the Unified Register are defined in the Tax Code of Ukraine.
- Penalties for late registration range from 2 percent to 25 percent of the VAT amount, depending on the delay duration.
- A specific penalty applies for operations taxed at a zero rate, capped at 1020 UAH.
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.
