Working with VAT in Torgsoft

What is a Tax Invoice?

Tax Invoice — is a tax document that confirms the occurrence of tax liabilities for the seller and is the basis for reflecting the tax credit for the buyer if he is registered as a VAT (Value Added Tax) payer.

When is the Tax Invoice issued?

The tax invoice is issued on the date of the occurrence of tax liabilities, which is determined by the "first event" rule. This can be:

The date of receipt of funds from the buyer into the bank account or cash register.
The date of shipment of goods, or for services — the date of the document certifying the fact of service delivery.

Methods of preparing the Tax Invoice

The buyer can choose the method of preparing the tax invoice:

Paper form
Electronic form

Requirements for Electronic Tax Invoice

Registration of the authorized person's electronic digital signature.
Registration in the Unified Register of Tax Invoices.

Capabilities of the Torgsoft program for working with VAT

1. Creation and printing of tax invoices

Printing in Torgsoft program modes:

"Trade with invoice issuance"
"Sales" at the point of sale.

Choosing a responsible person:

When printing a tax invoice, you can select the responsible person to identify who issued the invoice in case of questions.

Tax invoice report settings:

The ability to make changes to the printed form of the tax invoice when legislation changes.

2. Additional fields in the tax invoice

"Imported goods mark" — set as a checkbox next to the relevant product.
"Services according to the CPC" — entered manually or selected from a list of previously entered values.
"Agricultural producer activity code" — entered manually and can be used for special tax regimes.

Additional fields in the tax invoice are necessary for accurate accounting and taxation of various activities, as well as for ensuring data unification, controlling tax risks, and conducting detailed business activity analysis.

For example, the "Imported goods mark" field allows precise tracking of import operations, which is important for the correct application of customs rates and avoidance of double taxation.

The "Services according to the CPC" field ensures clear identification of service types in compliance with the State Classifier of Products and Services, facilitating data processing automation and reducing the risk of errors.

The "Agricultural producer activity code" field enables agricultural enterprises to benefit from tax incentives and analyze production efficiency.

Additional VAT parameters

Adding parameters:

Go to the menu item Merchandise → Product type.
Select the necessary product and click the “Edit” button.
Go to “Dynamic product characteristics”.
Click the “Add parameters by template” button and select “Tax invoice parameters of Ukraine”.
Save changes.
Set the values for these parameters in the product card.

3. Creation of summary tax invoices

Summary tax invoice — is a document that consolidates multiple deliveries of goods or services to one buyer over a certain period. It allows for issuing one general invoice instead of many separate ones, simplifying accounting and reducing paperwork. This is convenient for companies that frequently supply goods or services to the same client.

Capabilities:

Choice of reason type when creating.
"Summary" switch to mark summary invoices.

Usage:

Regular deliveries of goods/services to the same buyer.
Supply of goods/services under subcontract agreements.
Payment for goods/services by advance payment.

Creating summary tax invoices allows businesses that regularly supply goods or services to the same buyer to significantly simplify accounting and reporting. For example, a company that makes weekly deliveries of goods to a retail chain store can issue one summary tax invoice instead of several separate ones for each delivery. This reduces administrative burden, simplifies accounting, and lowers the risk of errors in reporting. The "Summary" switch helps easily identify such invoices among other documents, enhancing the accuracy and efficiency of accounting processes.

4. Rounding of data in tax invoices

Rounding of data in column 11 of section B of the tax invoice and in column 14 of section B of the adjustment calculation to 6 decimal places.

Tax authority consultants explained that this requirement allows avoiding discrepancies between VAT amounts in tax invoices and primary accounting documents due to rounding. For example, if a company sells goods with a large number of items and small prices, such as parts or small electronic components, precise rounding allows for the correct calculation of the total VAT amount.

5. Adjustment calculation to the tax invoice

According to the order of the Ministry of Finance of Ukraine No. 1307 dated 31.12.2015 with amendments No. 763 dated 17.09.2018:

Partial return of goods:

A line is created with a negative quantity of the returned goods.
A line is created with a positive quantity of goods remaining after the return. Adjustment reason code 102 is used.

Full return of goods:

A line is created with a negative quantity of all the returned goods. Adjustment reason code 103 is used.

Important nuances:

Date of adjustment calculation preparation. It is important to prepare the adjustment calculation on the date of the actual return of goods or receipt of information about the return.
Registration in the Unified Register of Tax Invoices. The adjustment calculation is subject to registration in the Unified Register of Tax Invoices and Adjustment Calculations.
Other adjustment reasons. In addition to codes 102 and 103, there are other adjustment reason codes that apply depending on the specific situation (e.g., price change, errors in the tax invoice, etc.).

Example of using adjustment calculation to the tax invoice: a company sells 100 units of goods to a customer, but the customer returns 30 of them due to detected defects. For a partial return of goods in the tax invoice, a line is created with a negative quantity (-30) of the returned goods, and a line with a positive quantity (70) of goods remaining after the return. Adjustment reason code 102 is used. If the customer returns all 100 units, a single line is created with a negative quantity (-100) of the returned goods, with adjustment reason code 103. This allows accurately reflecting changes in delivery volumes and correctly calculating tax liabilities.

6. Accounting of issued tax invoices

Formats:

XML
Excel

This allows sending data to the tax authorities and printing tax invoices at any time.

Tax Invoice Accounting

7. Export of tax invoices

To programs:

M.E.Doc
Art-Zvit

This allows exporting data for accounting programs.

Export of tax invoices

Step-by-step instructions:

Go to the menu Document → Tax invoice accounting.
Select the "Tax Invoice" tab.
Select one or more invoices from the list.

For export to M.E.Doc:

In the "Export to M.E.Doc" field, select the entity from which the export will be made: individual, legal entity, or default.
Click the "Save in xml format for M.E.Doc" button.
The file will be saved in xml format.

For export to Art-Zvit:

Enable the switch "Export tax invoices in the Ukraine standard".
Additional mandatory parameters will be displayed when creating and editing a tax invoice.
After setting all the necessary parameters, click the "Save in xml format in the Ukraine standard" button.

8. Creating an appendix to the tax invoice after the return of goods

Step-by-step instructions:

1. Go to the menu item Document → Return.

2. Follow the procedure for returning the goods.

3. Create an adjustment tax invoice:

Go to Warehouse → List of receipts, select the return and click the Print adjustment calculation button.

Or go to Document → Trade with invoice issuance, in the Returns tab, select the return and click the Print adjustment calculation button.

4. Fill in the relevant fields in the Adjustment calculation window for the tax invoice.

Practical example of creating an appendix to the tax invoice after the return of goods: the store sold a phone to a customer and printed a tax invoice. A few days later, the customer returned the phone. The accountant goes to the menu Document → Return, records the return of the goods and the return of money to the customer. Then they create an adjustment tax invoice: go to Warehouse → List of receipts, select the return and click "Print adjustment calculation," or go to Document → Trade with invoice issuance, in the Returns tab, select the return and click "Print adjustment calculation." In the "Adjustment calculation to the tax invoice" window, they fill in the necessary fields to reflect the return of goods in the tax reporting.

9. Goods without VAT

Correct display of summary tax invoices:

All goods sold with tax rate code 903 and not subject to VAT are displayed correctly.
The "Without VAT" mark is automatically displayed in the relevant places of the tax invoice.
In the "Amount of Value Added Tax" column, empty values are displayed instead of zeros.
Summaries of transactions with code 903 are displayed in the correct lines of section A.

For example, a company sells medical equipment exempt from VAT and has tax rate code 903. When creating a tax invoice for such goods in the Torgsoft program, the "Without VAT" mark is automatically displayed in the relevant places of the document. In the "Amount of Value Added Tax" column, empty values appear instead of zeros, preventing errors in reporting. In the transaction summaries, these goods are displayed in the correct lines of section A, ensuring accurate accounting and compliance with tax legislation requirements.

10. Moldovan tax invoice

Capabilities:

Generation of invoice numbers with the ability to use prefixes.
Configuration of TIN (Taxpayer Identification Number) and State Registry codes according to Moldovan standards.
Addition of IBAN.
Tax invoice print template that meets Moldovan standards.
Regional settings for Moldova.
Automatic selection of series and invoice number.

For example, a company in Moldova imports goods from various countries and sells them on the local market. Thanks to the IBAN addition capability, the company can include its international bank account details on tax invoices for convenient international transactions. Automatic generation of invoice numbers with a prefix allows for quick and accurate document formation, significantly simplifying the administration process and reducing the risk of errors.

11. Changes in tax invoice and adjustment forms effective from 1.03.2021

Addition of a new requisite "code":

Displays the source of the tax number.
Can have the following values:

1 – Unified State Register of Enterprises and Organizations of Ukraine.
2 – State Register of Individuals – Taxpayers.
3 – Registration (accounting) number of the taxpayer assigned by the controlling authorities.
4 – Series and passport number for individuals who refused the identification number due to religious beliefs.

Updated tax invoice and adjustment print template:

Changes made according to the new form.
The template includes new requisites and automatic filling of the "code" field.

Updated XML file formation algorithm:

Meets the standards of Ukraine.
Supports import into M.E.Doc and Art-Zvit.

Practical example of using changes in tax invoice forms: a company signed a contract with a supplier who is an individual and does not have an identification number due to religious beliefs. When filling out the tax invoice, the accountant uses the new requisite "code" that displays the source of the tax number. In this case, the value "4 – Series and passport number" is selected. Thanks to the updated tax invoice print template and automatic filling of the "code" field, the accountant easily creates an invoice that complies with the new legal requirements. The updated XML file formation algorithm allows importing this data into the M.E.Doc and Art-Zvit systems without errors.

12. Updated templates according to Order No. 131

Lines for section A of the tax invoice:

“V — total amount of value-added tax at the rate of 14%”
“VIII — Total supply volumes at the rate of 14% (rate code 14)”

Lines for section A of the adjustment calculation:

“V — total amount of value-added tax at the rate of 14%”
“VIII — Total supply volumes at the rate of 14% (rate code 14)”

Export templates:

M.E.Doc: Tax invoice: 'A6_72', 'A5_72'; Adjustment calculation: 'A2_93', 'A1_93'
Art-Zvit: R03G14, R01G14

Practical example of using updated templates according to Order No. 131: a company sells goods taxed at a VAT rate of 14%. The accountant creates a tax invoice, where section A includes the lines “V — total amount of VAT at the rate of 14%” and “VIII — Total supply volumes at the rate of 14%”. This ensures the correct representation of operations at this rate. The accountant then exports the invoice in XML format for M.E.Doc or Art-Zvit, ensuring proper reporting in line with the new requirements.

13. Update of templates according to Order No. 15

Updated print template of the tax invoice according to the Ministry of Finance order dated 17.01.2022 No. 15:

Updated column headers to meet new requirements.
Modified text of note 1 according to current regulations.

Improvement in tax invoice formation:

Correct display of rate code 903 in column 8 of the tax invoice and adjustment calculation.
Automatic display of the note "Without VAT" when issuing an invoice only for operations with rate code 903.
Correct filling of the field "Not subject to delivery to the recipient (seller)" for reason codes from 01 to 09.
Accurate filling of the reason code in the adjustment calculation regardless of the reason code in the tax invoice to which the adjustment is made.

For example, a company selling goods exempt from VAT (rate code 903) creates a tax invoice. Thanks to the updated template, rate code 903 is automatically displayed in column 8 of the tax invoice, and the note "Without VAT" is added automatically. If an adjustment is needed, the field "Not subject to delivery to the recipient (seller)" and the reason code are filled correctly, even if they differ from the initial invoice. This allows the company to avoid reporting errors and comply with new legislative requirements.

14. Displaying the creation time of the adjustment invoice

Capabilities:

Displaying the creation time of the adjustment invoice in the "Tax Invoice Accounting" form.
Ability to manually adjust the creation time of existing invoices using the "Edit" action.

For example, a company accountant created an adjustment invoice but later noticed that the creation time was incorrect. He goes to the "Tax Invoice Accounting" form, where the exact creation time of the document is visible. Using the "Edit" function, the accountant can correct the time to match the actual time the changes were made. This helps avoid confusion and ensures accurate document accounting.

15. Update of the tax invoice form according to the Ministry of Finance order dated 28.12.2022 No. 463, effective from 01.04.2023

Changes:

Removed the column "Code of agricultural producer activity type" in section B of the tax invoice and adjustment calculation print template.
Changed the text of the second paragraph in the "APPROVED" section to "(in the edition of the order of the Ministry of Finance of Ukraine dated December 28, 2022 No. 463)".
Removed the text "code 2" in the footnotes for the tax invoice and adjustment calculation.
Added a new reason type "21" for providing services to non-residents.
Added the ability to specify the "Country of registration" of the counterparty in the counterparty edit form:

For non-residents, a conditional TIN "500000000000" is set and the buyer's full name and country of registration are indicated.

Practical example of using the updated tax invoice form: a company signed a contract with a foreign client to provide consulting services. When creating the tax invoice, the accountant uses the new reason type "21" for providing services to non-residents. In the counterparty edit form, he specifies the client's country of registration and sets the conditional TIN "500000000000". Thanks to these changes, the tax invoice complies with the new legislative requirements that came into effect on 01.04.2023 and ensures the correct document processing for tax reporting.

16. Update of summary invoices

The algorithm for generating XML files for uploading to M.E.Doc and Art-Zvit meets the new requirements from 01.08.2023:

The document version number has been changed from 14 to 15.
The text of footnotes 4 and 5 in the tax invoice and adjustment calculation templates has been updated.

Updating the algorithm for generating XML files for tax invoices:

Correct determination of the reporting period and type of reporting period when saving the tax invoice in the "Ukraine standard" format.
Correct display of information about the reporting period when exporting to ArtZvit.

For example, a company exports tax invoices to M.E.Doc and Art-Zvit every month. Thanks to the new algorithm, the accountant saves the invoice in XML format, where the correct document version number (15) and updated footnote texts are automatically set. This allows the file to be easily uploaded to the ArtZvit program, where information about the reporting period is displayed correctly, according to the new requirements from 01.08.2023.

17. Editing a tax invoice

Fields that cannot be edited:

Highlighted in gray.
The ability to change the values of tax invoice parameters for non-editable fields through the directory is blocked.

For example, an accountant notices that information in the tax invoice needs to be corrected. He opens the document, but some fields are highlighted in gray and cannot be changed. This ensures that important data remains unchanged and helps avoid accidental errors.

18. Creating a summary invoice for the entire enterprise

Main capabilities:

Creating a summary tax invoice for goods in the "Fiscal Goods Sales Analysis" mode regardless of the accounting center.
No mandatory selection of the accounting center before creating the tax invoice.
Automatic substitution of values for the fields "Recipient (Buyer)" and "Enterprise" based on the filters in the "Fiscal Goods Sales Analysis" form.
Adding a "to Buyer" switch to choose between a system and a named buyer.
Automatic filling of necessary seller parameters (TIN, Full Name, EDRPOU) from enterprise settings when exporting the tax invoice to an XML file.

Practical example of creating a summary invoice for the entire enterprise: a company has several stores and wants to create one tax invoice for all sales. The accountant uses the "Fiscal Goods Sales Analysis" mode without selecting a specific accounting center. The system automatically fills in the fields "Recipient (Buyer)" and "Enterprise" based on the filters. When exporting the tax invoice in XML format, the system automatically adds all necessary seller data. This simplifies the process and reduces the number of errors.

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