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The information provided in paragraph 201.1 of the Tax Code of Ukraine that a tax invoice is stamped with a seal if one is available
An entrepreneur may need a seal only for tax invoices
The information provided in paragraph 201.1 of the Tax Code of Ukraine that a tax invoice is stamped with a seal if one is available gives rise to questions about the possibility of operating a private entrepreneur without a seal. However, the answer is negative, because all VAT payers without exception, including private entrepreneurs, must stamp tax invoices.
But when studying paragraph 201.1 of the Tax Code of Ukraine, a question arises regarding the meaning of the words “if available”, since they may lead to the thought that the seal is indeed not mandatory. Nevertheless, it should be noted that this paragraph has already been amended twice. In particular, paragraph 1 of 201.1 of the Tax Code and subparagraph 10 of paragraph 1 of the first section of Law No. 4014 were supplemented with the words “if available”. It should also be remembered that the aforementioned subparagraph 10 of paragraph 1 of the first section of Law No. 4014 will come into force upon the entry into force of the law concerning the establishment of principles for conducting business activities by private-law entities without the use of a seal (see paragraph 1 of section II of Law No. 4014).
The corresponding draft law dated 11.03.2011 No. 8215, which introduces the principle of conducting business activities by private-law economic entities without the seal as a mandatory attribute of business operations, was already submitted for consideration to the Verkhovna Rada of Ukraine on March 17, 2011, but it refused to adopt it as a basis and sent it back for revision. At this stage, draft law No. 8215 is still pending.
Thus, it turns out that the addition of the words “if available” to paragraph 201.1 of the Tax Code of Ukraine has not yet come into force and when it will is not yet known. This means that a tax invoice is still stamped in all cases without exception, and if you are a private entrepreneur and a VAT payer, you definitely need a seal to stamp tax invoices.
The answer is also contained in the letter of the State Tax Service of Ukraine No. 4519/0/61-12/17-1216 dated 31.10.2012: “the provision regarding the stamping of tax invoices with a seal (if available) as amended by Law of Ukraine No. 4014-VI of 04.11.2011, which is defined by paragraph 201.1 of Article 201, is currently not in force.” However, this letter does not reference paragraph 1 of the second section of Law No. 4014, according to which the entry into force of this provision has been postponed indefinitely.
It is also worth noting that the quoted letter clarifies some other issues regarding stamping tax invoices, namely the possibility of using a separate seal «For tax invoices» for this purpose. Thus, on the basis of paragraph 16 regarding the procedure for filling out a tax invoice, which is approved by the order of the Ministry of Finance of Ukraine No. 1379 of 01.11.2011, a separate seal for stamping tax invoices may be created. Since private entrepreneurs can do without the main seal in other aspects of their work, they may use only the seal «For tax invoices».