If the tax bill contains inaccurate details of the seller (or buyer) is not correct for an individual taxpayer number of the seller ( or buyer ), the tax bill payer's name , the seller (or buyer) does not match the name specified in the statutes , or at least not one of the essential requisites that must be specified in the tax bill , such a tax bill can not be executed properly and be the basis for the formation of the buyer tax credit . This was explained in a letter from Mindohodov September 27, 2013 № 11982/6/99-99-19-04-02-15.
Mindohodov indicated that a properly completed tax invoice shall contain such separate lines :
a) the number of invoice ;
b) the date of issue of invoice ;
c) the full or abbreviated name specified in the statutes of the legal entity that is registered for VAT - the seller of goods / services;
g ) tax identification number of the taxpayer ( seller and buyer) ;
e) location of the legal entity - the seller or the address of a tax of physical persons - the seller is registered as a tax payer ;
e) the full or abbreviated name specified in the statutes of the legal entity or surname, name and patronymic of physical persons registered as VAT payers - the buyer (recipient ) of the goods / services;
e) a description ( nomenclature ) of the goods / services and their number, volume ;
e) the purchase cost , excluding tax;
g) the tax rate and the corresponding amount of tax in digital value ;
a ) the total amount payable including tax ;
and ) the type of civil contract ;
i) The commodity code according UKT VED ( for excisable goods and goods imported into the customs territory of Ukraine);
ta ) the number and date of customs declaration, which was carried out by the customs clearance of goods imported into the customs territory of Ukraine.
The form and order of completion of the tax bill approved by order of the Ministry of Finance on November 1, 2011 number 1379
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