- Supplier must issue a correction calculation with reason 103 to nullify the invoice indicators
- This correction is made on the date the error is discovered and must be registered in the Unified Register of Tax Invoices
- A new tax invoice must be issued to the buyer who is a VAT payer, matching the primary accounting documents
- The new tax invoice is dated with the occurrence of VAT obligations and must be registered in the Unified Register
- The VAT tax declaration reflects the volume of the business transaction conducted by the payer
- Data from the incorrectly issued tax invoice and its correction are not reflected in the VAT tax declaration
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.
