WHAT IS A TAX INVOICE?
The accountant prepares a tax invoice to record VAT charged on the supply of goods or services. After registration in the Unified Register of Tax Invoices, such an invoice may, subject to the Tax Code, serve as a basis for the buyer's tax credit.
For the owner, this is part of settlements with the counterparty: the date, product or service description, price, goods or service code and VAT amount must correspond to the actual transaction and primary documents.
When a tax invoice is prepared and Unified Register deadlines
The Tax Code links the tax liability to an event defined by it. The accountant determines the date based on the contract, payment, supply, acceptance certificate or another primary document and prepares the invoice with the mandatory details.
The description states the goods or services so that the document corresponds to the actual supply. For goods, the UKT ZED code is used; for services, the DKPP code is used in the procedure prescribed by the Tax Code and the invoice form.
As at 28 August 2026, special registration deadlines in the Unified Register of Tax Invoices apply during martial law. Invoices and adjustment calculations dated from the 1st to the 15th day of a month are registered by the 5th day of the following month; those dated from the 16th to the last day are registered by the 18th day of the following month.
For an adjustment calculation reducing compensation, prepared by a supplier for an invoice issued to a VAT-registered buyer, the deadline is 18 calendar days from the day the buyer receives that adjustment calculation. The accountant plans these dates together with payment and month-end closing deadlines.
The director should know the registration deadlines if the contract provides for settlements, withholding of payment or other commercial consequences linked to the tax invoice. The contract terms should correspond to the actual document procedure.
Adjustments and suspension of registration
If the price or quantity changed after supply, goods were returned or another ground arose, the accountant prepares an adjustment calculation in the cases prescribed by the Tax Code. The document is linked to the original invoice and actual changes in the business transaction.
A discrepancy in details is corrected using the document and procedure that correspond to the nature of the change. The accountant first establishes the correct date, description, amount and code, then prepares the relevant adjustment calculation.
Registration of an invoice may be suspended under the rules of Cabinet of Ministers Resolution No. 1165. In that situation, the taxpayer submits explanations and documents confirming the actual supply, origin of the goods, payment and other factual circumstances.
A decision refusing registration of a tax invoice or adjustment calculation can be appealed to the State Tax Service. Under paragraph 56.23 of the Tax Code, a complaint is submitted within 10 working days following the day on which the disputed decision was adopted.
For the owner, suspension of registration has a financial effect if the buyer expects a tax credit or the contract links part of the payment to the Unified Register. The accountant and lawyer therefore work simultaneously with the State Tax Service documents and the terms of the specific contract.
Tax invoice as part of settlements with the buyer
In a contract with a VAT payer, the parties can directly define the supplier's obligation to prepare and register a tax invoice and the procedure for exchanging information about adjustments. For the director, this makes it possible to link the tax document to the commercial settlement.
The accountant retains the registered invoice, receipts and primary documents for the transaction. Where there are many sales, a convenient internal register shows the transaction date, buyer, invoice number, VAT amount and Unified Register status.
Before a large contract, the director agrees the price including VAT and the accountant determines the document procedure. If the buyer depends on the tax credit, the registration deadline becomes part of the financial calendar for the transaction.
UBC will help organise work with tax invoices for a separate complex transaction or for all company sales. The client receives a clear procedure: which document is prepared, when it is registered, who is responsible for the Unified Register and which primary documents are stored with it.
Well-organised work with the Unified Register gives the owner predictable settlements with customers. The accountant sees the tax part of the transaction, while the director sees the deadlines and amount that affect payment and profit.
Need support or a specialist in your region?
UBC will help the owner organise work with tax invoices and select an accountant or tax consultant in the required region. The specialist's contact details are provided after agreement with the client.
Work with tax invoices can be organised for a separate transaction or for all company sales. A UBC specialist will explain the deadlines, documents and procedure for correcting errors. We will be pleased to answer additional questions and help the accounting department prepare VAT documents on time.
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Frequently Asked Questions
What determines the date of a tax invoice?
The accountant determines the date according to the event with which the Tax Code links the tax liability. It is confirmed by the contract, payment documents and primary documents.
Which codes are stated in the description?
For goods, the UKT ZED code is used, and for services, the DKPP code is used in the procedure established by the Tax Code and the tax invoice form.
What confirms completion of registration?
The accountant keeps the document registered in the Unified Register and the electronic receipt. These data confirm the date and result of registration.
What is the deadline for appealing a refusal to register?
A complaint under paragraph 56.23 of the Tax Code is submitted within 10 working days following the day on which the disputed decision was adopted.
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