Starting 01.01.2015, all tax invoices and adjustment notes are to be filed by taxpayers solely on-line, the press-office of the National Fiscal Service reports.
Until 01.02.2015, VAT taxpayers can apply for registration of tax invoices and adjustment notes in the Tax Invoice Register, irrespective of VAT amounts stated in the tax invoice/calculations.
Starting 01.02.2015, all tax invoices and adjustment notes are subject to registration, including tax invoices for tax-free services/goods, and tax invoices not given to a buyer, irrespective of VAT amounts indicated in the tax invoice.
Please note that registration of tax invoices and/or adjustment notes in the uniform register is to be made within fifteen calendar days that come next after the date of invoice issue (par.201.10, article 201 of the Tax Code of Ukraine, dd. December 2, 2010, under No.2755-VI, as amended).
Please find more information on the official website of the National Fiscal Service of Ukraine, information resource available for general public (category 101.20).
