From 28.10.2019 there is ongoing registration of the second copy of the excise invoice compiled in order prescribed in Paragraph 23 of Transitional provisions of the Tax Code of Ukraine considering that the first copy was registered in the Unified register of excise invoices according to Paragraph 23 of Transitional provisions of the Tax Code of Ukraine.
Law of Ukraine as of 20.09.2019 № 129-ІХ “On amendments to the Tax Code of Ukraine on the un-shadowing of payments in trade and services” Transitional provisions of the Tax Code of Ukraine was amended with Paragraph 28, namely:
Taxpayers have the right to register the second copy of the excise invoice in the Unified register of excise invoices compiled in order prescribed in Paragraph 23 of this Sub-section considering that the first copy was registered in the Unified register of excise invoices according to Paragraph 23 of this Sub-section.
In the case if the excise invoice compiled according to Paragraph 23 of this Sub-section, the first copy of which was registered in the Unified register of excise invoices and second copy was not registered in the Unified register of excise invoices, contains wrong requisites of individual receiving the fuel, or wrong requisites of the excise warehouse / mobile excise warehouse determined in Sub-paragraph “c” and “i” of Paragraph 231.1 Article 231 of this Code, subsequently:
- the taxpayer who compiled the first copy of the excise invoice should compile the second copy of such invoice, stating the correct requisites of individual receiving the fuel or the excise warehouse / mobile excise warehouse where the fuel was received, and on the day of compiling this taxpayer should send such copy to individual receiving the fuel;
- individual receiving the fuel should register second copy of the excise invoice in the Unified register of excise invoices not later than three calendar days after receipt of the second copy of the excise invoice.