Changes to UKT VED Codes
If the UKT VED codes for imported goods are changed or clarified after the GTD has been completed, the seller should issue not only an adjustment calculation but also a new tax invoice.
New quotations and invoice specifics due to changes in UKT VED
If the UKT VED codes for imported goods are changed or clarified after the GTD has been completed, the seller should issue not only an adjustment calculation but also a new tax invoice.
In such a situation the seller must:
- first, they should issue an adjustment calculation of the value and quantity indicators for the invoice that was previously issued, as well as reduce the value and quantity of the goods specified in the invoice and fill in lines 16.1 and 8.1 in the VAT return;
- after that they should issue another invoice for the imported goods in which they must indicate the correct UKT VED codes that correspond to the properly completed GTD.
The tax invoice that was issued for the supply of excisable goods, as well as goods imported into the customs territory of the country since the beginning of 2012, according to the Tax Code of Ukraine (NKU), are subject to inclusion in the Unified Register, regardless of the amount of VAT.
It is important to note that when making an adjustment calculation for tax invoices that are registered in the register, the information contained in the calculation should be entered.
According to the letter of the Main Department of the Ministry of Revenues in Kyiv No. 2387/10/26-15-11-01-08 dated 23.07.2013.