The Main Department of the State Tax Service in the Khmelnytskyi region informs that in the case of supplying goods/services for cash to the final consumer (who is not a taxpayer), and settlements are made through the cash register (POS) or through a banking institution or payment device (directly to the supplier’s current account), the tax invoice is prepared based on daily transaction summaries (if the tax invoice was not prepared for these transactions).
In the case of supplying goods/services for cash to the final consumer (who is not a taxpayer), with the use of the Fiscal Cash Register (FCR), a tax invoice is prepared based on daily transaction summaries, where the amounts of settlements with cash receipts printed during the day, and the VAT amounts for such settlements, are specified as the total amount corresponding to the actual revenue and VAT amount reflected in the Z-report.
The tax invoice based on daily transaction summaries is prepared based on the Fiscal Cash Register (cash reports), i.e., the daily summary of the volumes of sold goods, taking into account funds received for sold items and funds given for returned items.
Considering the above, when a buyer (final consumer) returns goods on the same day of sale, the funds returned to such a buyer, including VAT, are included in the daily total summaries recorded in the Z-reports (cash reports), tax invoices prepared based on these reports. Therefore, in such a case, there is no need to prepare a correction calculation for the quantitative and value indicators for the tax invoice prepared based on daily transaction summaries for supplying goods for cash to the final consumer (who is not a taxpayer).
