The invoice is issued:
1) when selling electric and (or) thermal energy, water, gas, utilities, communication services, railway transportation services, passenger, baggage and cargo transportation services by air transport, services under the freight forwarding contract, services of the operator of wagons (containers), cargo transportation services under the system main pipelines, with the exception of main gas pipelines, system services provided by the system operator, services for the provision of credit (loan, micro-credit), subject to value added tax of banking operations, and also when selling goods, works, services under contracts concluded for a period of one year or more to the persons specified in paragraph 1 of Article 436 of this Code - according to the results of the month in which the goods were delivered, services were rendered, no later than the 20th day of the month following the month for which such goods, services account for the date of completion of the sales turnover;
2) in case of export of goods placed under the customs procedure of export, the invoice is issued no later than twenty calendar days after the date of the turnover on sale;
3) when transferring property to financial leasing in part of the accrued amount of remuneration - according to the results of the calendar quarter no later than the 20th day of the month following the quarter, according to the results of which the invoice is issued;
3-1) when selling goods on the basis of documents of title confirming the provision of identified goods at the disposal of the buyer - no later than the 20th day of the month following the month on which such goods account for the date of turnover on sale;
4) in other cases - not earlier than the date of the turnover on sale and not later than fifteen calendar days after such date.
4-1. In order to comply with the requirements of paragraph 14 of Article 412 of this Code, an invoice is issued on or after the date of turnover, but within the limitation period established by Article 48 of this Code.
The corrected invoice is issued if it is necessary to make changes and additions to the previously issued invoice.
6. The terms for issuing an additional invoice are established by Article 420 of this Code.
In case of non-compliance with the requirements of Article 197 of this Code, an additional invoice is issued by the lessor no later than fifteen calendar days from the date of occurrence of such a case.
"Indirect Tax Administration Department"