Pursuant to par. 201.1 of article 201 of the Tax Code of Ukraine (hereinafter – the TCU), a taxpayer is liable to issue the tax invoice to a buyer (receiver), which is drawn up electronically in line with the requirements for registration, and according to the procedure set out in the legislation, affixed with a digital signature by the authorized person, and registered in the Uniform Registry for Tax Invoices (hereinafter – the URTI), the press-office of the HO National Fiscal Service in Ternopyl oblast reports.
Pursuant to par. 11, chapter XX of the Tax Code of Ukraine, starting 01.02.2015 all tax invoices and adjustment notes should be recorded in the registry (including those not issued to the buyer and drawn up to prove supply of goods/services exempted from taxes), irrespective of the VAT amount stated in a tax invoice/adjustment note.
Starting 01.01.2015, all tax invoices and adjustments thereto are to be drawn up only electronically.
Until 01.02.2015, VAT taxpayers can register tax invoices and adjustments in the IRTI, irrespective of what VAT amount is stated there.
Starting 01.02.2015, all tax invoices and adjustment notes should be registered in the URTI, including those reflecting supply of goods/services exempted from taxes, as well as supplementary invoices not issued to a buyer, irrespective of the VAT amount stated.
