of January 30, 2015 No. 20
About modification of the Procedure for maintaining the Unified register of tax delivery notes
The Cabinet of Ministers of Ukraine decides:
1. Bring in the Procedure for maintaining the Unified register of tax delivery notes approved by the resolution of the Cabinet of Ministers of Ukraine of December 29, 2010 No. 1246 (The Official Bulletin of Ukraine, 2011, No. 1, the Art. 31), changes which are applied.
2. This resolution becomes effective since February 1, 2015.
Prime Minister of Ukraine
A. P. Yatsenyuk
Approved by the Resolution of the Cabinet of Ministers of Ukraine of January 30, 2015 No. 20
1. The paragraph one of Item 1 to state in the following edition:
"1. This Procedure determines the mechanism of introduction of the data containing in tax delivery note and/or calculation of adjustment of quantitative and cost indicators to it (further - tax delivery note and/or calculation of adjustment), in the Unified register of tax delivery notes (further - the Register), reconciliations of data which contain in published to taxpayers on value added - to receivers (buyers) of goods (services) of tax delivery note and/or adjustment calculation, with the data containing in the Register.".
2. State Items 3 and 4 in the following edition:
"3. Tax delivery notes and/or calculations of adjustment are subject to registration (including those which are not issued to the receiver (buyer) of goods (services) and remain with their supplier (seller) constituted in case of receipt of services from the nonresident which place of delivery determines customs area of Ukraine; constituted within agreement performance about the Section of products; constituted on transactions on delivery of goods (services) which are exempted from the taxation) irrespective of the tax amount on value added specified in one tax delivery note and/or calculation of adjustment.
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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