Who is indicated in the column "Recipient (buyer)" in tax invoice / adjustment calculation to the tax invoice compiled for the supply of goods / services to the single tax payers of Group III at 2% income rate?

Sub-paragraph 9.5 Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU) stipulates that the single tax payers of Group III, who use taxation peculiarities established by Paragraph 9 of Sub-section 8 Section XX "Transitional Provisions" of the TCU, are exempted from an obligation to accrue, pay and submit the VAT reporting for the supply of goods, works and services, place of supply of which is located in the customs territory of Ukraine and for import of goods to the customs territory of Ukraine, given the fact that their VAT payer’s registration is suspended.

Sub-paragraph 9.9 Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the TCU stipulates that after termination or abolition of the martial law, state of emergency on the territory of Ukraine, the single tax payers of Group III, who on the day of termination or abolition of the martial law, state of emergency on the territory of Ukraine used taxation peculiarities, established by Paragraph 9 of Sub-section 8 Section XX "Transitional Provisions" of the TCU, from the first day of a month following the month of termination or abolition of the martial law, state of emergency on the territory of Ukraine, lose right to use taxation peculiarities, established by Paragraph 9 of Sub-section 8 Section XX "Transitional Provisions" of the TCU, and are automatically considered using taxation system on which such taxpayers were before the choice of taxation peculiarities, established by Paragraph 9 of Sub-section 8 Section XX "Transitional Provisions" of the TCU.

Procedure for filling in the tax invoice was approved by Order of the Ministry of Finance of Ukraine № 1307 as of 31.12.2015, registered in the Ministry of Justice of Ukraine on 26.01.2016 under № 137/28267 (hereinafter – Procedure № 1307).

Paragraph 12 of Procedure № 1307 stipulates that in the case of supply of goods / services to the recipient (buyer), who is not registered as a taxpayer, the "Non-payer" is indicated in the column "Recipient (buyer)".

Given the fact that during martial law the VAT payers, who use taxation peculiarities, established by Paragraph 9 of Sub-section 8 Section XX "Transitional Provisions" of the TCU, are undergoing suspension of the VAT payer’s registration, the tax invoice / adjustment calculation to the tax invoice compiled for the supply of goods / services to the single tax payers of Group at 2% income rate must indicate the "Non-payer" in the column "Recipient (buyer)".

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