The contractor provides PR services to the client, which include the printing of banners, preparation and support of text communication, publications and targeting in social networks. By agreement, the customer pays for each type of activity separately. How to correctly display these transactions in accounting and fill out a tax invoice – read further.
Rules for filling out a tax invoice
According to item 201.2 of the Tax Code of Ukraine (hereinafter – the Tax Code), the form and procedure for filling out the tax invoice are approved by the central executive body, which ensures the formation and implementation of the state financial policy. The tax invoice is drawn up according to the form and procedure approved by Order of the Ministry of Finance No. 1307 of December 31, 2015 (hereinafter – Order No. 1307).
Order No. 1307 stipulates that the tax invoice and its appendices are drawn up in electronic form using a qualified electronic signature or an improved electronic signature based on a qualified electronic signature certificate of a person authorized by the payer in accordance with the requirements of Law of Ukraine No. 2155-VIII of October 5, 2017 "On Electronic Identification and Electronic Trust Services".
In accordance with item 16 of Order No. 1307, data on the unit of measurement of goods/services is entered in columns 4 and 5.
Columns 4 and 5 of the tax invoice are filled in according to the Classifier of the system of designations of measurement and accounting units (CSDMAU), valid on the date of drawing up the tax invoice.
In column 4, the conventional designation of the corresponding name of the unit of measurement/accounting (Ukrainian) specified in CSDMAU is indicated.
In the case of drawing up consolidated tax invoices, the specifics of filling out which are set out in item 11 of Order No. 1307, column 4 indicates "UAH", except for tax invoices drawn up in connection with the use of production or non-production means, other goods/services not in the economic activities with reason type 13 in accordance with Clause 8 of Order No. 1307, in which the unit of measurement of the product/service is specified.
In the event that the supplied goods/services have a unit of account that is not available in CSDMAU,
- column 4 indicates the conventional designation of the unit of measurement of such goods/services, which is used for accounting and is displayed in primary documents;
- column 5 indicates the code of the corresponding unit of measurement/accounting, specified in the CSDMAU.
When column 4 indicates the conventional designation of the unit of measurement, which is absent in the CSDMAU, column 5 is not filled out.
Column 6 contains data on the quantity (volume, volume) of the supply of goods/services.
In the case of drawing up a tax invoice for the full supply of the service or for the amount of funds received on the current account as a preliminary payment (advance payment) in full, column 6 of the tax invoice is marked with "1".
In the case of drawing up a tax invoice for the partial supply of a service or for the amount of prepayment of part of the cost of the service, column 6 indicates the corresponding share of the provided (paid) service in the form of a decimal fraction. For example, in the case of delivery of a part of the service that corresponds to half of the volume specified in the contract, or in the case of receipt of an advance payment in the amount of half of the contractual value of the service, the number "0.5" is indicated in column 6.
In column 7 of the tax invoice, the price of the supply of a product/service unit excluding VAT is indicated in hryvnias with pennies, unless otherwise provided by current legislation.
