Regarding peculiarities of indication in tax invoice / adjustment calculation to tax invoice of the product code according to the Ukrainian classification of the FEA products in connection with application of the new version of product codes...?

Press service of the State Tax Service of Ukraine, published 02 January 2023 at 16:04 Chapter: News

Regarding peculiarities of indication in tax invoice / adjustment calculation to tax invoice of the product code according to the Ukrainian classification of the FEA products in connection with application of the new version of product codes according to the Ukrainian classification of the FEA products (version of 2022)

Product codes according to the Ukrainian classification of the FEA products from 01.01.2023, approved by the Law of Ukraine № 2697-IX as of 19.10.2022 "On the Customs tariff of Ukraine" (hereinafter – Law № 2697) will be applied.

Since the individual items of commodity codes according to the Ukrainian classification of the FEA products (version of 2022) have undergone changes in comparison with the product codes according to the Ukrainian classification of the FEA products (version of 2017), valid until 31.12.2022 (inclusively), by Order of the State Customs Service of Ukraine as of 23.11.2022 № 513, which also enters into force on 01.01.2023, approved the Transitional tables from the 2017 version of the Ukrainian classification of the FEA products to its the 2022 version.

Compiling of tax invoice

Starting from 01.01.2023, carrying out supply of products in the customs territory of Ukraine, column 3.1 (product code according to the Ukrainian classification of the FEA products) of section B of tax invoice must be filled in taking into account the following peculiarities:

in case of supply of products purchased in the customs territory of Ukraine or imported to the customs territory of Ukraine until 31.12.2022 (inclusively), in column 3.1 (product code according to the Ukrainian classification of the FEA products) of section B of the tax invoice, code of corresponding product according to Ukrainian classification of the FEA products is indicated (version of 2017) that was specified in customs declaration made when it was imported to the customs territory of Ukraine or in tax invoice received from the supplier during purchase of such products;  

in case of supply of products purchased in the customs territory of Ukraine or imported to the customs territory of Ukraine, starting from 01.01.2023, in column 3.1 (product code according to the Ukrainian classification of the FEA products) of section B of the tax invoice, code of corresponding product according to Ukrainian classification of the FEA products is indicated (version of 2022), which is defined in the Customs tariff of Ukraine established by Law the № 2697;

in case of simultaneous supply of products purchased in the customs territory of Ukraine or imported to the customs territory of Ukraine both before 12.31.2022 (inclusively) and starting from 01.01.2023, namely with the same title, but with different product codes according to the Ukrainian classification of the FEA products, in section B of the tax invoice, two separate lines are filled in, in particular, in column 3.1 (product code according to the Ukrainian classification of the FEA products), which indicate:

the first – code of the corresponding product according to the Ukrainian classification of the FEA products (version of 2017), purchased in the customs territory of Ukraine / imported to the customs territory of Ukraine until 31.12.2022 (inclusively);

the second – code of the corresponding product according to the Ukrainian classification of the FEA products (version of 2022), purchased in the customs territory of Ukraine / imported to the customs territory of Ukraine, starting from 01.01.2023.

Compiling adjustment calculation to the tax invoice

If, starting from 01.01.2023, there is a change in the quantity or cost of products delivered before the specified date, then in column 4.1 (product code according to the Ukrainian classification of the FEA products) of section B of adjustment calculation to the tax invoice, which was previously compiled for supply of such products, the VAT payer (supplier) should indicate code of the corresponding product according to the Ukrainian classification of the FEA products (version of 2017), indicated in the tax invoice that is being adjusted.