Main Department of Ministry of Revenue’s experts in the Carpathian region pay attention to VAT payers that from the 1st of December, will come in force such changes in the procedure of forming the register of issued and received tax invoices.
Part I «Issued tax invoices":
- The number of columns in this section has increased - there were 13, and became 16. VATable deliveries were found its rightful place at 7%: in columns 10 (tax base) and 11 (the amount of VAT). In addition, the column of the current registry (released, as well as those supplies that are not VATable) now divided into two columns: 13 - to released from VAT transactions and 14 - for operations that are not VATable;
-the contradiction was eliminated that arises while filling column 6 in case of using conventional taxpayer identification number "400000000000". We’d like to remind that the procedure of filling of the registry, approved by Order of the Ministry of Revenue dated 25.11.13 ¹ 708 required to indicate in this column 0, and the procedure of filling the tax invoice approved by order of the Ministry of Revenue dated 14.01.14 ¹ 10 attributed to indicate in the appropriate column of the tax invoice conventional taxpayer identification number. Now, this contradiction is eliminated: in column 6 of the register should indicate the conventional taxpayer identification number, which is in the tax invoice (point 2 Part III of the Order ¹958).
Part II «Received tax invoices»:
The number of columns in this section has increased - from 16 to 21. Thus, there is a new column 9 to display the part of the paid (invoiced) VAT in VATable operations.
To display the purchase at the basic rate 20% and 0% now have separate columns 10 and 11, 14 and 15, according (in the old register such purchases were displayed in columns 9 and 10). Introduced new columns 12 and 13 for displaying the purchase of medicines and medical supplies at the rate of 7%. Columns which are held for other indicators remained unchanged, and fit in the serial number.
There are also some changes in the filling column 5 (document type), namely:
- If you use the cash method of tax accounting to a particular type of document you need to add letter "K". This means that the amount of tax included in the tax credit for the reporting period, on which date of payment of purchasing must be;
- In the case of adjustment (decrease) of tax credit on controlled transactions on the basis of accounting statement with the kind of document by which it is confirmed the fact of such operation adds the letters "KO".
The new register of issued and received tax invoices and the order of filling it approved by the order of the Ministry of Finance of Ukraine dated 22.09.2014 ¹ 958 and shall come into force on the 1st of December 2014. | 
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