The Company simultaneously uses several cash registers in its activity. How many tax invoices should be issued according to results of the day in this case? Let’s try to find the answer.
According to the para.201.4 of the Tax Code of Ukraine of 02.12.2010, № 2755-VІ (hereinafter - of TCU) tax invoice (hereinafter – TI) could be prepared on the basis of daily transactions (if the tax invoice was not drawn on these transactions) in case of:
- providing of goods / services supply for cash to the final consumer (who is not a taxpayer), payments for which are conducted through cash desk / cash registers or through banking institutions or payment device (directly to supplier’s current account);
- issuance of transport tickets, hotel bills and accounts that are drawn to the taxpayer for communication services, other services which value is determined under indications of the devices for measuring containing the total amount of payment, the amount of tax and tax number of the supplier (seller), other than those which form is determined by the international standards;
- providing to the taxpayer of register receipts, which include the amount of delivered goods / services, the total amount of accrued tax (with the definition of fiscal and tax numbers of the provider).
In addition, the same requirements of TI preparation are spelled out in para.13 of the Procedure of filling of tax invoice approved by the Order of the Ministry of Finance of Ukraine of 22.09.2014, № 957 (hereinafter - Procedure № 957).
The SFS of Ukraine explained in its letter “On tax invoice drawing up by the branches based on daily results” of 03.03.15, № 4436/6/99-99-19-03-02-15 gave some explanations of the Procedure of TI filling in at the daily results by the branches. In particular, the letter stated that total volume of transactions, which to be reflected in printed register receipts during the day, should be determined in final TI. Such an amount should correspond to actual amount of revenues and the VAT amount reflected in Z-report.
In addition to the above the taxpayer on his/her own is entitled to decide about the amount of TI preparation under such transactions, namely:
- to prepare a separate final TI on each registered cash register;
- or to prepare one final TI with total amount of goods delivery, made through all the cash registers of VAT payer (including through those which are in branches or structural units).
According to the para.9 and para.12 of Procedure № 957, corresponding mark “X” should be put at the top of left side of the TI, which to be prepared on the basis of daily results of the transactions, and also the type of reason “11” should be indicated, “Defaulter” should be indicated in line “Person (taxpayer) – buyer”, and conditional TIN “100000000000” should be reflected in line “Individual Tax Number of the buyer”.
Since register receipts, which are prepared on basis of daily results of the transactions in the case of supply of goods / services for cash to the final consumer (who is not a VAT payer), containing information about the variety of goods bought by buyers, the taxpayer has the opportunity in this TI in line 3 “Nomenclature of goods / services supply of buyer” to group goods into divisions that meet certain code of UCCFEA (Ukrainian Classification of Commodities for Foreign Economic Activity).
When the delivery of exercise goods and imported goods their codes according to UCCFEA should be indicated in column 4 prepared on basis of daily results of the transactions.
Columns 5.1, 5.2, 6 and 7 are not to be filled in. The total volume of goods / services supply (tax base) depending on the tax rate should be reflected in columns 8, 9, 10. The total amount of funds to be paid should be indicated in column 13.
