On face soon tax invoices will be stored fresh
1 April, according to the Ministry of Finance of Ukraine dated 31.12.2015, No. 1307, will enter into force on the updated Tax invoice form and a new Procedure for its completion. As before, a tax invoice and its annexes in electronic form is an entity registered as a payer in the bodies of DFS and assigned an individual tax number of the VAT payer. Also remains the right of the payer to delegate to branch or structural division the right of drawing up of tax invoices. In this case, the branch in the preparation in the column "Supplier (vendor)" tax invoice first specifies the name of the parent company, is registered as a payer of tax, defined by the statutory documents, and through a comma the name of such branch (structural division). In turn, if the goods or services supplied by the branch, the seller in the preparation of tax invoice in the column "the Recipient (buyer)" the first specifies the name of the parent company, is registered as a payer of value added tax, and through a comma the name of such branch (structural unit) that (which) is actually on behalf of the parent company (buyer) party to the contract. Separately stated, what tax invoice completed in the official language of graphs that has values filled in UAH with kopecks, digital details page of the tax invoice (date, number, number of branch (structural unit)), shall not contain any other characters and symbols. Pay attention to regulatory requirements regarding the methods of formation of the sequence number of the tax invoice, namely, the sequence number of the tax invoice: - may not begin with "0"; -must contain only numerical values, i.e. should not contain letters or other characters.In the cell sequence number is not padded with zeros, dashes, and other marks or symbols are put; The sequence number is the tax invoice consists of two parts: - in the first part (before the slash) shall bear a serial number that matches the serial number drawn by the payer of the tax invoice within a certain period. The numbering of tax invoices is made by the VAT payer in the form and manner, but keep in mind that it is not permitted the preparation of one date of tax invoices with the same sequence number; in the second part (after the slash) is placed the activity code, which provides for a special tax regime (code 2 or 3), or the code that involves drawing up the tax invoice to the investor by the operator of a multilateral agreement on production sharing (code 5). GU DFS in Vinnitsa region This was reported in the Vinnytsia regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
