Ministry of Revenues and Duties approved a new register of received and issued invoices
The new register form, approved by the Ministry of Revenues and Duties, was to come into force at the beginning of 2014.
The new register form, approved by the Ministry of Revenues and Duties, was to come into force at the beginning of 2014.
According to Order No. 708 dated 25.11.2013 the Ministry of Revenues approved the new form of the register of received and issued tax invoices, as well as the procedure for filling them out. In practice, only some technical amendments were made to the form.
This order was registered with the Ministry of Justice under number 2118/24650 on December 16, 2013 and should come into force the month following its publication. If one takes into account that it was published in “OVU” on December 31 – it follows that it should take effect on January 1, 2014.
Thus, VAT taxpayers from the beginning of 2014 must keep the register in the approved form. Until January 20, 2014 taxpayers can submit the forms of issued and received invoices for December 2013 using form № 1340, which was previously approved by the Ministry of Finance on December 17, 2012.