Contents / VAT-Invoices


A VAT-invoice is the document used as the basis for input VAT recovery

See also procedure of drawing up VAT-invoices


A sales ledger is required to determine VAT amounts for each operation subject to VAT and to register VAT-invoices in it (for retail trade to register copies of cash receipts).


Procedure of drawing up VAT-invoices
  • A VAT-invoice is to be issued within five days after goods are shipped (work performed, services rendered).
  • With regard to sales of VAT-exempt goods (works, services) or operations of VAT-exempt persons, a VAT-invoice is issued with no tax amount itemised and stamped "VAT-free".
  • Otherwise, in case VAT is itemised by mistake, the issuer of invoice should pay the indicated VAT amount to budget.
  • For payments in foreign currency, a VAT-invoice may also be issued in foreign currency.