- If a VAT invoice (PН_РЕЗ) was issued and registered with a VAT rate of 14% or 20% instead of 0%, a new PН_РЕЗ must be issued with a 0% rate, indicating code “7” in the second part of the invoice number. The registration of the incorrect PН_РЕЗ will be canceled after 30 days from its registration date in the Unified Register of Tax Invoices (ЄРПН).
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.
