- no later than the 20th day of the month following the month on which the date of the turnover for the sale of goods and services specified in subparagraph 1) of paragraph 1 of Article 413 of the Tax Code falls;
- no later than 20 calendar days after the date of the turnover on sale - in the case of export of goods with placement under the customs procedure of export;
- no later than the 20th day of the month following the quarter when the property is transferred 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 month on which the date of the turnover for sale falls-when selling goods on the basis of documents of title confirming the provision of identified goods at the disposal of the buyer;