During the day, the taxpayer receives payments for the supplied goods/services through the cash register/POS or through a bank, non-bank payment service provider or payment devices. How many tax invoices based on the daily summaries of transactions should he draw up and what are the features of their filling – read below.
Accounting nuances
According to item 201.1 of the Tax Code of Ukraine (hereinafter – the Tax Code), on the date of occurrence of tax liabilities, the taxpayer is obliged to draw up a tax invoice 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 a payer in accordance with the requirements of Law of Ukraine No. 2155 – VIII of October 5, 2017 "On Electronic Identification and Electronic Trust Services" and register it in the Unified Register of Tax Invoices within the deadline set by the Tax Code.
In accordance with item 201.4 of the Tax Code, a tax invoice can be drawn up based on the daily summaries of transactions (if the tax invoice was not drawn up for these transactions) in the event of:
- supply of goods/services for cash to the final consumer (who is not a tax payer), payments for which are made through cash registers/POS/EPOS, or through a bank, non-bank payment service provider or payment device (directly to the account supplier);
- statements of transport tickets, hotel bills or invoices issued to the taxpayer for communication services, other services, the cost of which is determined by the indicators of the accounting devices, containing the total amount of the payment, the amount of tax and the tax number of the supplier (seller), in addition to those, the form which are established by international standards;
- providing the tax payer with cash receipts containing the amount of goods/services supplied, the total amount of tax charged (with determination of the fiscal and tax numbers of the supplier).
As specified in item 1 of the Procedure for filling out a tax invoice, approved by Order of the Ministry of Finance of Ukraine No. 1307 of December 31, 2015, a tax invoice is drawn up by a person who is registered as a tax payer in the supervisory body and who has been assigned an individual tax number of a value added tax payer.
Order No. 1307 does not prohibit the drawing up of separate tax invoices when making payments during the day through the cash register/POS or through a bank, non-bank payment service provider or payment device (directly to the supplier's account).
The taxpayer can make a decision on drawing up tax invoices based on the daily summaries of transactions for the supply of goods/services, for which payment was made during the day through the cash register/POS or through a bank, non-bank payment service provider or payment device (directly to the supplier's account); if a separate tax invoice was not drawn up for these transactions, namely:
- to draw up separate tax invoices based on the daily summaries of transactions according to the indicators of each such cash register or payment device;
- to draw up one tax invoice based on the daily summaries of transactions based on the indicators of all cash register or payment devices.
