What documents are required to issue a tax invoice for the export of specific types of goods?

The Tax Service in the Transcarpathian region explains the basis on which tax invoices are prepared for the export operations of certain types of goods.

At the time tax obligations arise, the taxpayer is required to issue a tax invoice in electronic form using a qualified electronic signature or an advanced electronic signature based on a qualified electronic signature certificate, authorized by the taxpayer in accordance with the requirements of the Law of Ukraine dated October 5, 2010, on "Electronic Trust Services," and register it in the Unified Register of Tax Invoices (hereinafter - URTI) within the timeframe established by the Tax Code of Ukraine (TCU).

By the resolution of the Cabinet of Ministers of Ukraine dated October 29, 2024, No. 1261, an export support regime was introduced for operations involving the supply of certain types of goods within the customs territory of Ukraine, as well as for operations related to their export beyond the customs territory of Ukraine under the customs export regime.

Subparagraphs 97.1 and 97.2 of paragraph 97 of subsection 2 of section XX "Transitional Provisions" of the TCU stipulate that a VAT payer, for the purpose of exporting certain types of goods outside the customs territory of Ukraine under the customs export regime, must issue a separate tax invoice for each such good and register it in the URTI before the day of submitting the customs declaration for the customs clearance of such goods.

Consequently, since the tax invoice for the export operations of certain types of goods is issued before the customs clearance of such goods begins, primary documents for such operations are absent. The tax invoice is generated from the foreign economic contract, the details of which are indicated in the upper tabular part of the tax invoice.