Ministry of Justice of Ukraine
January 30, 2014
of January 14, 2014 No. 10
About approval of the Form of tax delivery note and Procedure for filling of tax delivery note
According to Item 201.2 of Article 201 of the Section V of the Tax code of Ukraine and the subitem 2 of item 4 of the Regulations on the Ministry of the income and charges of Ukraine approved by the Presidential decree of Ukraine of March 18, 2013 No. 141, I ORDER:
2. To department of coordination of rule-making and methodological work on the tax matters (Privalova N. E.) in accordance with the established procedure to provide submission of this order on state registration in the Ministry of Justice of Ukraine.
3. Information kommunikatsionnmu to department (Semchenko A. V.) provide promulgation of this order on the official web portal of the Ministry of the income and charges of Ukraine and in mass media.
5. To impose control over the implementation of this order on the deputy minister Ignatov A. P.
A. V. Klimenko
Approved by the Order of the Ministry of the income and charges of Ukraine on January 14, 2014 No. 10
See Nalogovoaya delivery note and appendices to it. (0Kb In original language)
Director of the department of coordination of rule-making and methodological work on the tax matters
Approved by the Order of the Ministry of the income and charges of Ukraine on January 14, 2014, No. 10
1. The tax delivery note is constituted by person registered as the taxpayer in monitoring body and to which individual tax number of the taxpayer on value added is assigned.
If the branches and other structural divisions of the taxpayer which are not registered by the taxpayer on value added independently perform delivery of goods/services and carry out settlings with suppliers/consumers, then the registered taxpayer whose part such structural divisions are can delegate to branch or structural division the right of creation of tax delivery notes. For this purpose the taxpayer shall each branch and each structural division to assign separate numerical number what he shall notify in writing monitoring body in the place of its registration as the taxpayer for value added on.
In case of creation of tax delivery note by branch or other structural division of the taxpayer in tax delivery note the name of the head enterprise registered as the taxpayer, determined by statutory documents and the name of such branch (structural division) are specified.
In case of agreement performance about joint activities the tax delivery note is constituted by person who records results of such activities and is responsible for deduction and entering of tax into the budget. Account of results of joint activities is kept by such person in generally established procedure separately from accounting of economic results of such person.
When implementing the economic activities connected with use of the property received in management under agreements on property management, the tax delivery note is constituted by person - the managing director of property which keeps separate account on the value added tax of such economic activities and is responsible for deduction and entering of tax into the budget.
In case of provision by the nonresident of services which place of delivery is on customs area of Ukraine the tax delivery note is constituted by the taxpayer registered in the territory of Ukraine - the buyer (receiver).
The subjects of business activity which passed to simplified taxation system which does not provide the tax discharge on value added or are provided by its charge at other rates, than determined by the subitem "an" of Item 193.1 of Article 193 of the Section V taking into account provisions of Item 10 of subsection 2 of the Section XX of the Tax code of Ukraine, lose the right to creation of tax delivery note.
The tax delivery note is considered invalid in case of its filling with other person, specified in this Item.
1) in paper form.
In case of creation of tax delivery note in paper form it is filled in the established form in the way:
or seals of such form with the subsequent filling with her taxpayer on value added legible handwriting the handle with ink (paste) of blue or black color without erasures and corrections of the text and digital data;
or its fillings in electronic form with further seal. The printing tax delivery note can be both with sections, and without them;
2) electronically with observance of condition on registration according to the procedure, determined by the legislation, signatures of person authorized by the payer and conditions of registration of tax delivery note in the Unified register of tax delivery notes.
The tax delivery note is filled in state language.
All columns of tax delivery note which have cost indicators are filled in in hryvnias with kopeks.
The details of header part of tax delivery note containing numerical values (individual tax number, phone number) are aligned to the right of the field and shall not contain any other signs and symbols.
3. The tax delivery note is constituted in day of emergence of the tax liabilities of the seller.
Date of creation of tax delivery note is filled with figures in the following sequence: day of month (two figures), month (two figures), year (four figures). At the same time points, commas and other punctuation marks in date of creation of tax delivery note are not put down.
The sequence number of tax delivery note contains only numerical values (shall not contain letters or other symbols) and consists of three parts:
in the first part (to fraction signs) the sequence number is put down;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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