In case of providing Internet access services to customers who are non-VAT payers, the provider may prepare a consolidated tax invoice.
Such invoice must be compiled not later than the last day of month in which provision was made.
The consolidated tax invoice should contain the entire provision volume of products/services to all consumers – non-VAT payers, with whom provision is continuous during a period for which such tax invoice is compiled.
If on the compiling date of such consolidated tax invoice amount of received funds exceeds the cost of actually provided services:
Such excess is considered as a pre-payment (advance payment).
Separate tax invoice is compiled for the excess amount according to the general procedure.
This must be done not later than the last day of month, taking into account the entire amount of funds paid by all such consumers in the excess amount of actually provided services.
As follows, in the case of continuous provision of Internet services to the VAT non-payers, the provider is obliged to promptly compile the consolidated tax invoices and separate advance invoices in the case of excess of received funds over actual provision.
For reference.
Provision of Internet access services are continuous. Taking into account provisions of Paragraph 201.4 Article 201 Section V of the Tax Code of Ukraine, the compiling procedure tax invoice for such provision has been established.
