A tax invoice is an integral document that confirms the supply of goods or services. However, there are some differences in its filling in when the free transfer of objects of contracts takes place.
Rules for filling in the TI
In the case of supply of goods/services, the tax base of which exceeds the actual price of supply of such goods/services, the supplier (seller) draws up two tax invoices:
- one – for the amount calculated on the basis of the actual supply price,
- other – for the amount calculated in accordance with the excess of the purchase price/normal price/book (residual) value over the actual price, or may draw up no later than the last day of the month in which such supplies are carried out, consolidated tax invoice taking into account tax amounts based on the excess of the normal price/book (residual) value over the actual price, or may draw up no later than the last day of the month in which such supplies are made, consolidated tax invoice taking into account tax amounts calculated based on exceeding the tax base each transaction on supply goods/services.
Thus, in the case of free supply of goods/services, two tax invoices are drawn up.
The procedure for filling in the tax invoice was approved by Order of the Ministry of Finance of Ukraine No. 1307 of December 31, 2015.
In the tax invoice drawn up for the amount calculated on the basis of the actual supply price, in column 7 (supply price of a unit of goods/services excluding VAT) and in column 10 (supply volume (tax base) excluding VAT) indicate “0”, column 11 (VAT amount) is not filled in, zeros, dashes and other signs or symbols in this column are not affixed.
Other columns of such tax invoice are filled in the general order.
In the tax invoice (including consolidated), which is drawn up for the amount of excess, marked 15 is made – Drawn up for the amount of excess of the tax base over the actual supply price. Such tax invoice is not provided to the recipient (buyer). In this case, in the lines of such a tax invoice, set aside to indicate the data of the buyer, the suppliers (sellers) indicate their own data.
In column 2 of chap. B of the tax invoice, drawn up on the amount of the excess of the tax base over the actual supply price, indicate “excess of the tax base determined in accordance with Art. 188 of the Tax Code of Ukraine, above the actual supply price”.
Column 7 of such tax invoice indicates the unit price of goods/services excluding VAT, calculated on the basis of excess of the purchase price/normal price/book (residual) value over the actual price, ie for this situation – purchase price/normal price/book (residual) value, in column 10, respectively, the amount of excess supply (base excluding VAT) (ie the volume of purchase/manufacture), in column 11 – the amount of VAT.
Columns 3.1, 3.2, 3.3, 4, 5, 12 are not filled.
Zeros, dashes and other signs or symbols are not affixed in the cells of the tax invoice, which are not subject to filling in.
