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LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of September 27, 2013 No. 11982/6/99-99-19-04-02-15

Concerning details of tax delivery note

(Endurance)

According to Item 201.1 of article 201 of the Tax Code of Ukraine (further - the Code) the taxpayer shall provide to the buyer (receiver) according to its requirement signed person authorized by the payer and tax delivery note under seal (in the presence).

Besides, Item 201.1 of article 201 of the Code determines requirements concerning filling of tax delivery note. In particular, properly drawn up tax delivery note shall contain specified in the separate lines:

a) sequence number of tax delivery note;

b) date of writing out of tax delivery note;

c) the complete or reduced name specified in statutory documents of the legal entity registered as the taxpayer on value added - the seller of goods/services;

d) tax number of the taxpayer (seller and buyer);

ґ) the location of the legal entity - the seller or the tax address of the physical person - the seller registered as the taxpayer;

e) the complete or reduced name specified in statutory documents of the legal entity or surname, name and middle name of the physical person registered as the taxpayer on value added - the buyer (receiver) of goods/services;

e) description (nomenclature) of goods/services and their quantity, amount;

є) delivery price excluding tax;

g) tax rate and the corresponding tax amount in digital value;

h) total amount of means which are subject to payment including tax;

i) type of the civil agreement;

і) commodity code according to UKT foreign trade activities (for the excise goods and goods imported on customs area of Ukraine);

ї) number and date of the customs declaration according to which the customs clearance of the goods imported on customs area of Ukraine was performed.

The form and Procedure for filling of tax delivery note are approved by the order of the Ministry of Finance of Ukraine of 01.11.2011 No. 1379 "About approval of form of tax delivery note and Procedure for filling of tax delivery note" (further - the Order No. 1379).

At the same time, according to Item 6.3 of the Order No. 1379, violation of procedure for filling of delivery notes does not grant the right to the buyer for reference of tax amounts for value added to the tax credit.

Thus, if the tax delivery note contains doubtful details of the company of the seller (or the buyer), the wrong individual number of the payer seller (or the buyer), the name of the payer seller specified in tax delivery note is specified (or the buyer) does not answer the name specified in statutory documents or there is at least no one of obligatory details which shall be specified in tax delivery note, then such tax delivery note cannot be considered drawn up properly and to be the basis for forming of the tax credit by the buyer.

 

Deputy minister                                         

A.P.Ignatov

 

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