Consolidated Tax Invoice for Retail Sales: How to Generate and Verify

If a store is a VAT payer and sells goods to end customers through an ECR or PECR during the day, it does not necessarily have to issue a separate tax invoice for every receipt. For transactions for which no individual tax invoice has been issued, the Tax Code allows a tax invoice to be prepared based on daily transaction totals. In Torgsoft, this is done through «Fiscal Goods Sales Analysis». Before generating the document, it is important to select the correct date, accounting center, and enterprise, account for returns, and review the contents of the invoice before exporting it to XML.

What Is a Tax Invoice Based on Daily Transaction Totals?

In this article, a consolidated tax invoice refers specifically to a tax invoice based on daily retail transaction totals, with reason type 11.

It may be issued, in particular, when a store sells goods to end consumers who are not VAT payers and payments are made through a cash register, ECR/PECR, bank, payment service provider, or payment device directly into the seller's account.

 Important condition: a separate tax invoice must not already have been issued for these transactions. Issuing such a document is a right of the VAT payer, not an obligation. State Tax Service Information Resource

For a daily totals tax invoice:

• reason type 11 is specified — «Issued Based on Daily Transaction Totals»;

• the buyer is identified as «Non-payer»;

• the buyer's conditional VAT identification number is 100000000000.

The tax invoice is issued for one calendar day. If the Z-report is technically generated the following day, the tax invoice date does not change: in September 2026, the State Tax Service separately clarified that the determining factor is the date of the actual settlement transactions and receipt of funds. lv.tax.gov.ua

What to Check in Torgsoft Before Generating the Invoice

First, check the VAT settings. Torgsoft specifies three basic conditions for correctly generating tax invoices:

1. Under Inventory Management → Product Type, the VAT rate code and percentage must be set correctly.

2. In the software parameters, «Apply VAT by Product Type» must be enabled.

3. Under Settings → Parameters → Accounting, the general VAT percentage must correspond to the standard rate configured for the product types.
   

If several Sole Proprietorships or legal entities operate in one database, also check the enterprise on whose behalf the sales were processed. «Fiscal Goods Sales Analysis» includes an «Enterprise» column and filter to separate transactions belonging to a particular business entity.

How to Generate a Consolidated Tax Invoice

Go to Analysis → Fiscal Goods Sales Analysis.

In this mode, Torgsoft displays sales and returns and allows them to be filtered by period, accounting center, receipt type, document type, payment method, enterprise, and other parameters. 

In the «Period» filter, set the date for which the tax invoice is being prepared.

For a daily totals tax invoice, do not select a week or month: the document covers transactions for one specific day. If the Z-report was generated later, use the sales date rather than the date on which the Z-report was technically closed. lv.tax.gov.ua

To generate the document, Torgsoft requires you to select an Accounting Center.

If you have several stores, do not automatically combine their transactions simply because they share a database. First, identify which ECRs/PECRs and accounting centers belong to the particular VAT payer.

Tax legislation allows the taxpayer to choose between two options: issuing separate daily tax invoices based on each ECR's data or one invoice based on all of the taxpayer's ECRs or payment devices. State Tax Service Information Resource

However, Torgsoft's documentation describes generating the document by selecting a specific accounting center. Therefore, do not simply clear the accounting center filter and assume the software will generate one tax invoice for the entire retail network.

Set the «Enterprise» filter if several Sole Proprietorships or LLCs operate in the same database.

This prevents sales made by another business entity from being included in the tax invoice. A tax invoice is issued by a specific VAT payer, so sales of different enterprises must not be combined in that payer's document.

In the «Document Type» field, select Sale.

With this selection, «Create Consolidated Tax Invoice» generates a consolidated tax invoice. For the document type «Return», Torgsoft provides an adjustment to a previously generated consolidated tax invoice.

If you are checking sales processed through an ECR or PECR, you can also set «Receipt Fiscal Status» → «Fiscal Receipt» to exclude other transactions.

After checking the selected date, accounting center, enterprise, and document type, click «Create Consolidated Tax Invoice».

Torgsoft will generate a document based on the selected transactions. You must still review it before exporting: creating a tax invoice in the software does not mean it has already been registered in the Unified Register of Tax Invoices (URTI).

If the Store Sells Goods Subject to Different VAT Rates

Goods subject to VAT rates of 20%, 7%, 14%, and 0% do not necessarily require separate tax invoices. Tax rules allow taxable transactions subject to different rates to be included in one document, with separate lines for each rate. State Tax Service Information Resource

A different rule applies to VAT-exempt transactions. Taxable and exempt transactions must be documented in separate tax invoices. Exempt transactions use rate code 903 and the applicable tax exemption code. State Tax Service Information Resource

Therefore, there is no need to issue one tax invoice for 20%, another for 7%, and another for 14%. However, VAT-exempt goods must be separated from taxable transactions.

If you need to select a particular product group in Torgsoft, use the available product or product type filters. 

Do Not Include Advance Payments in Daily Totals Tax Invoices

In «Fiscal Goods Sales Analysis», Torgsoft also technically displays advance payments for invoices and orders and offers the ability to generate consolidated documents for such transactions.

However, the current State Tax Service clarification is unambiguous: a tax invoice based on daily transaction totals is not issued for amounts received as advance payments. State Tax Service Information Resource

Therefore, the procedure described in this article concerns actual retail supplies made during the day. The fact that a transaction appears in Torgsoft does not itself mean that it may be included in a type 11 tax invoice.

How to Check the Generated Tax Invoice

Go to Document → Tax Invoice Accounting → Consolidated Tax Invoices. This tab displays documents created through «Fiscal Goods Sales Analysis».

Two useful actions are available here:

«Print Tax Invoice» — opens a printable version of the document.

«Tax Invoice Contents» — displays the goods included in the invoice. Access to this action may be restricted by the user's role.

Check the following information before exporting.

Date

The tax invoice date must correspond to the day of the sales included in it. Closing the cash register after midnight does not shift the date on which VAT liabilities arise to the following day. lv.tax.gov.ua

Reason Type and Buyer

For a daily totals tax invoice, check:

• reason type — 11;

• buyer — «Non-payer»;

• buyer's VAT identification number — 100000000000.
  

Goods and VAT Rates

Check that the document includes sales from the correct enterprise and accounting center and that the VAT rates have been determined correctly.

If there are VAT-exempt transactions, they must be included in a separate tax invoice. State Tax Service Information Resource

Daily Total

For sales through ECR/PECR, the tax invoice totals must match the actual daily revenue and VAT for the transactions included in the document.

The State Tax Service expressly states that when issuing a tax invoice based on ECR data, both funds received from sales and funds refunded for goods returned on that day are taken into account. State Tax Service Information Resource

If you issue a separate tax invoice for one ECR, reconcile it with the corresponding Z-report. If your procedure uses one tax invoice covering several ECRs, check the combined amount for all ECRs included in the document. State Tax Service Information Resource

What to Do With Goods Returns

It is important to distinguish between two situations.

The Goods Were Sold and Returned on the Same Day

If the customer returns goods on the day of sale, the refund is already included in the ECR's daily totals. In this case, a separate adjustment calculation to the daily totals tax invoice is not required. State Tax Service Information Resource

In other words, do not reduce VAT a second time through the «Return» action in Torgsoft if the return has already reduced the same day's total.

There is a separate exceptional situation: if there was only one sale during the day and the same goods were returned in full, with no other supplies, the State Tax Service recommended in September 2026 that a standard tax invoice for the sale and an adjustment calculation to it should be issued instead of a zero-value daily totals tax invoice. lg.tax.gov.ua

The Goods Were Returned Later

If the return takes place after the day of sale, it changes the compensation amount after the supply. Article 192 of the Tax Code provides for VAT adjustment through an adjustment calculation to the relevant tax invoice. tax.gov.ua

In Torgsoft, select «Document Type → Return» under «Fiscal Goods Sales Analysis». The software generates an adjustment if the corresponding consolidated tax invoice was created earlier.

For a buyer who is not a VAT payer, a reduction in VAT liabilities is also subject to the conditions of paragraph 192.2 of the Tax Code, including those concerning the return of goods and full monetary compensation of their value.

How to Save the Document as XML

After checking the document, open Document → Tax Invoice Accounting → Consolidated Tax Invoices.

From here, consolidated tax invoices can be saved in XML format. Torgsoft also allows you to print the document and review its contents before saving.

The XML file can then be transferred to software used by the enterprise to sign and register tax documents, such as M.E.Doc or Art-Zvit.

Saving XML in Torgsoft does not constitute registration in the URTI. The tax invoice must be signed and registered in the Unified Register within the deadline established by the Tax Code. State Tax Service Information Resource

If the Amounts Do Not Match

Do not manually adjust VAT by one or two kopecks merely to make the document match the Z-report. 

First, check:

1. Period — whether the correct day is selected.

2. Accounting Center — whether sales from another location have been included or the required location has been omitted.

3. Enterprise — especially if several Sole Proprietorships or LLCs operate in one database.

4. Receipt Fiscal Status — whether you are analyzing the required ECR/PECR transactions.

5. Returns for that day — they already reduce the daily totals.

6. Separate tax invoices — transactions for which an individual tax invoice has already been issued must not be included again in the daily totals invoice.

7. VAT rates by product type and the «Apply VAT by Product Type» setting.

8. VAT-exempt goods — they require a separate tax invoice.

9. Tax Invoice Contents — which goods were actually included in the document.

If the cause of the discrepancy is still unclear, do not change the totals arbitrarily. First determine whether the differences originate in the sales records, VAT settings, or generated tax document.

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