Amendments to the Tax Code of Ukraine of 02.12.2010, № 2755-VІ (hereinafter - TCU) introduced by the Law of Ukraine “On Amendments to the Tax Code of Ukraine concerning improvement of the administration of the value added tax” of 16.07.15, № 643-VIII came into force 29.07.2015. Some regulations of VAT administration are significantly corrected by them. In particular, regulations of drawing up and issuing oftax invoices to the client are amended.
The supplier is not obliged to provide a tax invoice to the buyer. The seller is required to draw up a tax invoice, register and provide it to the customer electronically (see Art.201 of the TCU). According to the paragraph 198.6 of the TCU, a tax invoice received from the Unified Register of tax invoices is the basis to form a tax credit for the buyer.
The list of mandatory requisites of tax invoice is also reduced. Let us say, mandatory requisites don’t include:
- location of legal entity-seller or tax address of individual-seller registered as a taxpayer (sub-sec. “ґ” of para. 201.1 of the TCU);
- type of civil law contract (paras. “и” of para. 201.1 of the TCU).
Nota Bene: in the letter of the SFSU of 29.07.15, № 27651/7/99-99-19-03-02-17 on the basis of mention above amendments controllers recommend using current form of tax invoice. In addition, it is stated in the letter that from 29.07.15 the following requisites in tax invoice are not required to be filled:
- location (tax address of the seller);
- location (tax address of the buyer);
- phone number (seller and buyer);
- type of civil law contract, its number and date;
- form of settled payments.
If after 29.07.15 tax invoice includes information in above lines, such tax invoice should not be considered as incorrectly filled in.
The buyer may lose the tax credit in case of failure of filling procedure of mandatory requisites of tax invoice provided for by para. 201.1 of the TCU (see para. 201.10 of the TCU).
It is also important to know that now the TCU clearly states that in the case of the supply / purchase of goods / services by the branch (structural subdivision), which actually operates on behalf of a parent company – taxpayer, except taxpayer identification number it is also required to indicate the numeric number of such branch (structural subdivision) in tax invoice – sub-sec. “г” of para.201.1 of the TCU.
By the way, if the branch was supplier of goods / services and was authorized by the parent company to draw up tax invoices, it previously indicated its numeric number in the third part of the tax invoice (para.5 of the Procedure of filling of tax invoice approved by order of the Ministry of Finance of Ukraine of 22.09.14, № 957 (hereinafter - the Procedure № 957).
Some questions about filling in the tax invoice arise when the branch is a buyer of goods. This is because the TCU doesn’t say anything about such cases. And the Procedure № 957 does not provide for an indication of a name of such branch (structural subdivision) in column “Buyer” together with the name of the parent company registered as value added tax payer. And the numeric code of the branch also is not mentioned. We are waiting for explanation of this issue from the state financial control.
And there is another thing that should be said. Currently, the buyer has the right to complain about the incorrect filling of the tax invoice or about the failure of its registration procedure in Unified Register of tax invoices. However, deadline for submission of such complaints is increased to 365 days following the deadline for filing the tax return for the reporting (tax) period when the failure of filling procedure and /or registration procedure. Previously it was only 60 days. But such a complaint would not save your tax credit. Perhaps you obtain a moral pleasure - nothing more.
