Who is obliged to issue an SF? (paragraph 1 of Article 412 of the Tax Code)

- VAT payers (subparagraph 1) of paragraph 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);

- a structural subdivision of the authorized body in the field of the state material reserve.