On taxes and other obligatory payments to the budget (Tax Code)

Article 414. Features of issuance of invoices when selling print publications and other mass media products

In case of selling print periodicals or other media products, including those posted on an Internet resource in public telecommunications networks, an invoice is issued within fifteen calendar days of the effective date of turnover from the sale.

A taxpayer has the right to issue an invoice before the date of turnover for the entire turnover from the sale, the effective date of which falls on a calendar year. In this case, the invoice indicates the amount of turnover from the sale and the relevant VAT amount separately for each taxable period included in such a calendar year.
Article 415. Features of issuance of invoices by freight forwarders

1. When performing works, rendering services under a freight forwarding agreement, an invoice to a party that is a client under such an agreement is issued by a freight forwarder.

A freight forwarder issues an invoice on the basis of invoices issued by carriers and other suppliers of works and services that are VAT payers.

If a carrier (supplier) is not a VAT payer, a freight forwarder issues an invoice on the basis of a document confirming the value of works and services.

2. An invoice issued by a freight forwarder shall indicate taxable (non-taxable) turnover including the value of works performed and services rendered under a freight forwarding agreement by carriers and (or) suppliers that are:

VAT payers;

not VAT payers.

To meet the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code, an invoice issued by a freight forwarder shall indicate the details:

of a supplier – in this case the details of the freight forwarder are indicated;

of a recipient – in this case the details of the taxpayer being the client under the freight forwarding agreement are indicated.

3. When operating under a freight forwarding agreement, a freight forwarder shall draw up a tax register in accordance with Article 215 of this Code, which discloses information on carriers and (or) suppliers of works, services rendered under such an agreement, as well as their value.

4. An invoice issued in accordance with these requirements is a ground for offsetting the VAT amount by a party that is a client under a freight forwarding agreement.