Standards for filling the documents
If a taxpayer’s staff list does not include a chief accountant’s position, when reporting electronically, officials’ electronic digital signatures are put in the following order: the director’s, then the EDS identical to that of the payer’s seal.
The taxpayer creates an electronic tax document under established form in the relevant specialized software.
The prepared document is marked with EDs of the taxpayer’s officers: EDS of the Chief Accountant (accountant) first, EDS of the director second, EDS identical to that of the payer’s seal third.
The corresponding norm is defined in Section III of the Instruction for preparation and submission of tax documents in electronic form by means of telecommunications, approved by the State Tax Administration of Ukraine of 10.04.08 № 233.
