Filling Consolidated Tax Invoice for Exempt Operations: Clarification from the State Tax Service

• Taxpayers must issue a separate consolidated tax invoice for exempt operations according to point 199.1 of the Tax Code of Ukraine.
• The consolidated tax invoice must be issued by the last day of the reporting period.
• The code 2 is indicated in the column for consolidated tax invoices.
• Tax obligations are calculated based on the taxable base as per point 189.1 of the Tax Code.
• The invoice must be registered in the Unified Register of Tax Invoices.
• Specific instructions for filling out tax invoices are provided in Order 1307.
• The taxpayer’s name is indicated in the recipient column with a conditional tax number 600000000000.
• Certain sections of the invoice are left blank as per Order 1307.
• The invoice includes details such as dates, order numbers, and tax amounts.
• Sections I to VIII in part A of the invoice are filled out, while sections IX to XII are not.

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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