Questions – answers regarding specifics of filling out tax invoice/adjustment calculation carrying out supply of certain product types from 01.10.2024

Press service of the State Tax Service of Ukraine, published 07 October 2024 at 11:28 Chapter: News

Question 1:

Should the taxpayer from 10.01.2024 until the introduction date of export security regime in column 4 "Conventional designation (Ukrainian) of the measurement unit of products/services" of the tabular part of tax invoice compiled for product supply specified Paragraph 2 Article 192 of the Law of Ukraine № 959-ХІ as of 16.04.1991 "On foreign economic activity" (hereinafter – individual product types), indicate only "kg"?

Answer:                                                                           

This requirement will start to be applied from the moment of introduction of export security regime.

Until the introduction date of export security regime, product measurement unit specified in customs declaration is indicated in the tabular part of tax invoice.

For example, if product measurement unit is "ton" in customs declaration, conventional designation of such measurement unit "t" should be indicated in column 4 of the tabular part of tax invoice.

Question 2:

How to fill in column 3.2.2 "Own agricultural products⁷" of Section B of the tabular part of tax invoice submitted for registration in the Unified Register of Tax Invoices starting from October 1, 2024, compiled by agricultural producer for supply of certain product types that are own agricultural products?

Answer:

Mark "X" in column 3.2.2 of Section B of the tabular part of tax invoice shall not be placed until the introduction of export security regime.

Specified column of tax invoice will be filled after the introduction of export security regime and only in tax invoice compiled by the agricultural producer for supply of certain product types.

Question 3:

How to fill in information about the date and number of contract and customs declaration in the upper tabular part of tax invoice?

Should such information be indicated exclusively for export of certain product types or for all export operations?

Answer:

From 01.10.2024, compiling tax invoice for export of any product type, information on the date and number of foreign economic contract (agreement) and customs declaration must be filled in the upper left part of it.

Such tax invoices are registered in the Unified Register of Tax Invoices within terms established by the Tax Code of Ukraine (tax invoices compiled from the 1st to 15th calendar day (inclusively) of month – until the 5th calendar day (inclusively) of the following month, and tax invoices compiled from the 16th to the last day (inclusively) of month, until the 18th calendar day (inclusively) of the following month).

At the same time, one tax invoice cannot be compiled for products, export of which is carried out under several customs declarations.

For example, if customs declaration № 4 was compiled for product export № 1 and customs declaration № 5 was compiled for product export № 2 and № 3, then one tax invoice should contain product № 1 and indicate date and number of customs declaration № 4, and other tax invoice must indicate product № 2 and № 3, as well as date and number of customs declaration № 5 (herewith, the payer can also make out separate tax invoices for product № 2 and № 3, and in each of them indicate date and number of customs declaration № 5).

Compiling of one tax invoice for product export № 1 (customs declaration № 4) and product № 2 and № 3 (customs declaration № 5) is impossible.

Question 4:

How to fill in information about the date and number of contract and customs declaration in the upper tabular part of tax invoice, if tax invoice was compiled before 01.10.2024, and adjustment calculation to it is compiled after 01.10.2024?

Answer:

In adjustment calculation, which is submitted for registration from 01.10.2024, and which is compiled to tax invoice registered in the Unified Register of Tax Invoices:  

until 01.10.2024 – lines "contract (agreement)" and "customs declaration" of column "Information regarding product export outside the customs territory of Ukraine:" cannot be filled in;

from 01.10.2024 – lines "contract (agreement)" and "customs declaration" of column "Information regarding product export outside the customs territory of Ukraine" are subject to obligatory filling in.