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

Article 417. Features of issuance of invoices when selling (purchasing) goods, works, services under joint activity agreements

1. If goods, works, services are sold by a designated agent on behalf of and (or) on instructions from a party (parties) to a joint activity agreement:

1) an invoice is issued on behalf of a party to the joint activity agreement or on behalf of the designated agent, indicating the details of the party (parties) to the joint activity agreement in a line reserved for a supplier (seller);

2) total turnover is indicated when issuing invoices, as well as the amount of turnover attributable to each party in accordance with the terms of the joint activity agreement.

2. In case of issuance of a paper-based invoice, an original invoice is issued both to a buyer of goods, works and services and to each party to a joint activity agreement.

3. If a party (parties) to a joint activity agreement or a designated agent purchases goods, works or services as part of such an activity, invoices received from a supplier (seller) shall indicate:

1) the details of the party (parties) to the joint activity agreement, depending on the number of participants in a joint activity or a designated agent;

2) the amount of the purchase, including the amount of VAT attributable to each party to the joint activity agreement.

4. In case of issuance of a paper-based invoice, the number of original copies of invoices shall be equal to that of the parties to the joint activity agreement under which goods, works or services are purchased.

5. The provisions of this article shall not apply to the sale (purchase) of goods, works, services by the operator in the cases provided for by paragraph 3 of Article 426 of this Code.
Article 418. Features of issuance of invoices in individual cases

1. In case of sale (purchase) of goods, works, services by the operator in the cases provided for in paragraph 3 of Article 426 of this Code, an invoice is issued in accordance with the requirements of this Chapter indicating the details of the operator as those of a supplier (buyer).

2. An invoice to a buyer of goods, works and services sold on the terms consistent with those of an agency agreement shall be issued by the principal and in cases provided for by paragraph 2 of Article 374 of this Code - by a designated agent in the manner specified in this Section.