The company sells goods tofinal customers. As a general rule, tax invoices (hereinafter −TI) are made for each delivery (full or partial) by the date of the first event − shipment or receipt of a prepayment. But under certain conditions it is possible to make the so-called consolidated TI. Is it possible to make consolidated TI in the case of retail sales to final consumers?
The possibility of making consolidated tax invoices is prescribed in para.201.4 of the Tax Code of Ukraine (hereafter − TCU), although previously it was provided for only by sub-legislative procedures for their completion. Consequently, consolidated TI can be made in the case of deliveries that are continuous / rhythmic. Their essence is to give the payer the opportunity to make TI not for each separate shipment (especially if they are a lot during the month), but on their set.
Previously, the tax service provided a detailed explanation of the procedure for making such consolidated IT in a general tax advice, approved by the order of the State Tax Administration of Ukraine dated 21.12.2012, No. 1177. But, unfortunately, the issues of the use of such TI still arise.
Thus, is it possible to make consolidated TI in case of delivery of goods to final customers? To give the answer it is necessary to understand whether these supplies can be considered as continuous/systematic. The tax service believes that deliveries become rhythmical in the event if they are carried out in favour of one buyer twice and more times per month (the SFSU letter dated August 7, 2015, No. 29163/7/99-99-19-03-02-17). Since today the identification of buyers (in particular, with the help of discount cards) is carried out during retail sales, it is possible to prove the rhythm of sales in their favour.
Another thing is that the question was raised about the possibility of combining all such sales to final customers with making of consolidated TI at the end of the month. The benefits of such a manoeuvre are understandable − the registration amount of the supplier in this case decreases at the end of the month, and not on the basis of the results of each day.
In view of this, the tax service has made a foreseeable conclusion. In its opinion, such sales can not be considered continuous/rhythmic, and therefore it should not be combined them in the consolidated TI at the end of the month (the SFSU letter dated September 11, 2017, No. 1895/6/99-99-15-03-02-15/ІПК). In this regard, in such a case, the supplier can make TI on the basis of the day based on the Z-reports of cash registers. Of course, such an approach is fiscal, but it is difficult to argue with it.
