Who is required to issue an ESF?
(paragraph 1 of Article 412 of the Tax Code)
- VAT payers (sub-item 1) of item 1 of Article 367 of the Tax Code);
- taxpayers when selling goods included in the List of exemptions;
- a commission agent who is not a VAT payer (in cases established by Article 416 of the Tax Code);
- a freight forwarder who is not a VAT payer (in cases established by Article 415 of the Tax Code);
- taxpayers when selling imported goods (regardless of whether it is an importer);
- structural division of the authorized body in the field of the state material reserve.