As you know, the code of the UKT FEA, despite its name, is used not only in the case of registration of foreign economic activity. This code is directly related to tax invoices for any domestic supply of goods. The State Tax Service of Ukraine (hereinafter – STS) has explained how to correctly indicate the code of the goods in the tax invoice.
The Main Department of the State Tax Service in Kyiv drew attention to the peculiarities of indicating the mandatory details of the product code (according to the UKT FEA) in certain lines of the tax invoice, in particular:
- in the case of a supply of goods purchased in the customs territory of Ukraine or imported into the customs territory of Ukraine before July 2, 2020 (inclusive), in column 3.1 (product code according to UKT FEA) section B of the tax invoice the code of the goods according to UKT FEA (2012 version), which was specified in the customs declaration issued upon its import into the customs territory of Ukraine, or in the tax invoice received from the supplier during the purchase of such goods is indicated;
- in the case of a supply of goods purchased in the customs territory of Ukraine or imported into the customs territory of Ukraine, starting from July 3, 2020 in column 3.1 (product code according to UKT FEA) section B of the tax invoice the code of the goods according to UKT FEA (2017 version), which is defined in the customs tariff of Ukraine, established by Law No. 674 is indicated;
- in the case of a simultaneous supply of goods purchased in the customs territory of Ukraine or imported into the customs territory of Ukraine as before July 2, 2020 (inclusive) and starting from July 3, 2020, namely with the same name, but with different codes in accordance with the UKT FEA, in section B of the tax invoice two separate lines are filled in, in particular in column 3.1 (product code according to the UKT FEA), which states:
- in one – the code of the relevant product in accordance with the UKT FEA (2012 version), purchased/imported before July 2, 2020 (inclusive);
- in another – the code of the relevant product according to the UKT FEA (version of 2017), purchased/imported starting from July 3, 2020.
Such procedure for indicating the product code in the tax invoice in accordance with the UKT FEA was established in connection with the adoption of Law of Ukraine “On Customs Tariff of Ukraine” No. 674-IX of June 4, 2020, which entered into force on July 3, 2020.
