Published 23 May 2016. Some rules have changed since; ask us for the current position.
Value figures in a tax invoice (податкова накладна) must have no more than two decimal places (except the figure in column 7, where current law provides otherwise).
The tax authorities point out that current law sets no limit on the number of decimal places in quantity figures in column 6 of the tax invoice.
The required number of decimal places in a quantity figure is whatever is sufficient to calculate the value figure in lines V–IX of the tax invoice correctly.
Where multiplying the figures in columns 6 and 7 gives a number with more than two decimal places, the value is considered correct if rounding it to two decimal places does not increase the second decimal place by "1" (one).
If the goods or services supplied have a unit of measure that is not listed in the Classifier of Units of Measurement and Accounting (КСПОВО), column 4 of the tax invoice shows the conventional symbol for the unit used in the accounts and in the primary documents, and column 5 is left blank.
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