Where the fields of Register of issued and received tax invoices have no values, fill in zero («0»)
If a taxpayer issues a tax invoice, with a zero in lines «buyer's tax identification number»and «number of the certificate of registration of VAT payer (buyer)», then when filling the Register, namely, in column 6 Section I «issued tax invoices», there should also be zero («0»).
In addition, when purchasing from a VAT payer of goods / services and capital assets exempt or not subject to taxation, lines 10, 12, 14, 16 of Section II «Received tax invoices»of the Register should also contain a zero («0»). In these lines a zero («0») is filled in, if these products/services and capital assets are purchased from a person unregistered as a VAT payer.
New form for Register of issued and received tax invoices and rules of maintenance are approved by Order of the Ministry of Finance of Ukraine of 17.12.2012 No. 1340 (registered with the Ministry of Justice of Ukraine 1 February 2013, No. 201/22733), effective since 1 March 2013.
