Chernivtsi: Fill VAT - invoice made easy
Law 643 from the list of obligatory requisites of invoice possible such details as "location of a legal person - the seller or the tax address individual - dealer registered as a taxpayer" and "type of civil andlegal agreement. " Thus, in accordance with paragraph201.1 of Article 201 of the Tax Code of Ukraine as amended and supplemented (hereinafter - the Code) mandatory requisites of the tax bill are: - Serial number of the tax bill; - The date of discharge of the tax bill; - Full or abbreviated name specified in the statutory documents of the legal entity or prizvyyet, name the natural person registered as a payer of value added tax (hereinafter - VAT) - the seller of goods / services; - Tax number of the taxpayer (seller and buyer). If the supply / purchase of the branch (structural units) of goods / services, which actually is the name of the parent enterprise - the taxpayer's sideth contract, tax bill, in addition to the tax payer tax additionally indicated numerical number of such branches (business unit); - Full or abbreviated name specified in the statutory documents of the legal entity or surname, name and patronymic of the person registered for VAT - buyer (receiver) productv / services; - Description (nomenclature) of goods / services and yix number, volume; - Supply price excluding tax; - Rate of tax and the corresponding tax amount in the digital sense; - Total amount payable including tax; - Product code according to UKT VED (for excisable goods and goods,transported into the customs territory of Ukraine). Forms of invoice and calculation adjustments as well as their filling approved by the Ministry of Finance of Ukraine of 22.09.2014 957, which is registered in the Ministry of Justice of Ukraine on 13.10.2014 1235 / 26012, as amended (hereinafter - Order 957). From the date of entry into force of the Law 643taxpayers in the preparation of tax bill / calculation adjustments can not fill in their details chapeau fields that are not defined in paragraph 201.1 Article 201 of the Code as required, including: - Location (tax address of the seller); - The location (address buyer tax); - Phone number (sellersI and buyer); - The kind of civil contract, its number and date; - Form of the calculations. More on simplified procedure for filling the tax bill can be read from a letter from 29.07.2015 27651 / 7 / 99-99-19-03-02-17 "On Value Added Tax". This was reported in the Chernivtsi City CouncilSource: http://artlife.rv.ua/