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Registered by

Ministry of Justice of Ukraine

January 26, 2016

No. 137/28267

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 31, 2015 No. 1307

About approval of form of tax delivery note and Procedure for filling of tax delivery note

(as amended on 01-03-2021)

According to Item 201.2 of Article 201 of the Section V of the Tax code of Ukraine and Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve enclosed:

form of tax delivery note;

Procedure for filling of tax delivery note.

2. Recognize invalid:

the order of the Ministry of Finance of Ukraine of September 22, 2014 No. 957 "About approval of form of tax delivery note and Procedure for filling of tax delivery note", registered in the Ministry of Justice of Ukraine on October 13, 2014 for No. 1235/26012;

the order of the Ministry of Finance of Ukraine of November 14, 2014 No. 1129 "About introduction of amendments to the order of the Ministry of Finance of Ukraine of September 22, 2014 No. 957", registered in the Ministry of Justice of Ukraine on November 17, 2014 for No. 1455/26232;

Items 3, 4 orders of the Ministry of Finance of Ukraine of January 23, 2015 No. 13 "About modification of some regulatory legal acts of the Ministry of Finance of Ukraine", registered in the Ministry of Justice of Ukraine on January 30, 2015 for No. 102/26547.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Romaniuk Yu. P.) and to Department of methodological work on the tax matters of the Public fiscal service of Ukraine (Domansky A. V.) to provide in accordance with the established procedure:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from 1 number of the second month following after month of its official publication.

5. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

Minister

N. Yaresko

Approved by the Order of the Ministry of Finance of Ukraine of December 31, 2015 No. 1307

Tax delivery note (with appendices)

See. Tax delivery note (with appendices) (88Kb In original language)

Director of the department of tax, customs policy and methodology of financial accounting

Yu. P. Romaniuk

Approved by the Order of the Ministry of Finance of Ukraine of December 31, 2015, No. 1307

Procedure for filling of tax delivery note

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 taxpayers 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 digital number what he shall notify in writing monitoring body in the place of its registration as taxpayer on value added on.

In case of creation of tax delivery note by branch or other structural division of the taxpayer in the column "Supplier (Seller)" of tax delivery note at first the name of the head enterprise registered as the taxpayer, determined by statutory documents and through comma - the name of such branch (structural division) is specified.

In case of delivery of goods/services at first the name of the head enterprise registered as the taxpayer on value added and through comma - the name of such branch (structural division) which, (which) actually is agreement party on behalf of head enterprise (buyer) is specified to branch (structural division) of the taxpayer in case of creation of tax delivery note in the column "Receiver (Buyer)".

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 accomplishment of the multilateral agreement about the Section of products with participation of several investors the tax delivery note can be constituted both by the operator, and investors if all investors are registered by taxpayers.

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