No Penalty for Late Registration of Adjustment Calculation if VAT Amount Unchanged

• No penalty for late registration of adjustment calculation if it does not correct errors in the main part of the tax invoice and does not change supply volumes or tax amounts
• Errors in mandatory details of the tax invoice by the seller can result in a fine of 170 UAH and the obligation to correct them if identified by the controlling authority during an inspection requested by the buyer

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.