To the attention of business entities that export certain product types!

After product export outside the customs territory of Ukraine under the customs export regime and submission of all necessary additional declarations for customs clearance under relevant customs declaration, in order to bring tax invoice’s figures into line with customs declaration figures, adjustment calculation of the second type may be compiled.

In the most cases, adjustment calculation of the second type is compiled to reduce amount of operation indicated in the tax invoice.

Herewith, in some cases, adjustment calculation of the second type may be compiled to increase amount of operation indicated in the tax invoice, in particular, in case of a change in the exchange rate, resulting in the value increase of exported products in the UAH equivalent.

Adjustment calculation of the second type is subject to registration in the Unified Register of Tax Invoices. If figures of the tax invoice, taking into account adjustment calculation of the second type submitted for registration, do not correspond to figures of customs declaration, such adjustment calculation will not be registered.

 Only one adjustment calculation of the second type can be registered in the Unified Register of Tax Invoices.