- The Tax Code of Ukraine regulates tax and levy collection relations and imposes penalties for violations.
- Registration deadlines for tax invoices and adjustment calculations in the Unified register of tax invoices are specified in the Code.
- Non-compliance with registration terms in the Unified register of tax invoices leads to liability as provided in the Code.
- The Code defines specific deadlines for registering tax invoices based on the date of compilation.
- Violations of registration deadlines for tax invoices taxed at a zero rate result in fines, with the amount set at 2 percent of the supply volume (excluding VAT), up to a maximum of 1020 UAH.
Source gov.au
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