Both residents and non-residents are often involved in business relationships. What are the features of drawing up of the tax invoice when receiving of services from the non-resident – further.
Algorithm of actions
The provision of services requires proper execution. In case of drawing up a tax invoice by the recipient (buyer) of services from a non-resident, the place of supply of which is located in the customs territory of Ukraine, a certain algorithm of actions should be followed, namely:
- in the line “Tax identification number of the supplier (seller)” of such invoice the conditional TIN “500000000000” is put down;
- in the line “Supplier (seller)” the name (full name) of the non-resident and through a comma – the country in which the seller (non-resident) is registered;
- the line “Taxpayer’s tax number or series (if any) and passport number" is not filled in;
- in the lines provided for filling in the buyer’s data, the recipients (buyers) indicate their data.
In the upper left part of such tax invoice the corresponding mark “X” is made and the type of reason 14 is indicated – Compiled by the recipient (buyer) of services from a non-resident.
In case of drawing up a tax invoice for a transaction to receive services from a non-resident, the place of supply of which is determined in the customs territory of Ukraine, the details “Taxpayer’s tax number or series (if any) and passport number” are not filled in for both supplier (seller) and recipient (buyer).
The rest of the details are filled in in accordance with the norms of the Procedure for drawing up a tax invoice, approved by Order of the Ministry of Finance of Ukraine No. 1307 of December 31, 2015.
In accordance with the requirements of item 208.2 of Art. 208 of the Tax Code of Ukraine (hereinafter – the Tax Code), the recipient of services supplied by non-residents whose place of supply is located in the customs territory of Ukraine, charges tax, in particular at the basic tax rate on the tax base determined in accordance with item 190.2 of Art. 190 of the Tax Code. In this case, the recipient of services – the taxpayer in the manner prescribed by Art. 201 of the Tax Code, draws up a tax invoice indicating the amount of tax accrued, which is the basis for the attribution of tax amounts to the tax credit in the prescribed manner. Such a tax invoice is subject to mandatory registration in the Unified Register of Tax Invoices.
