- 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.
