TOP questions about the ESF

1. The question: In the updated ECF form, there is no notary category in the "B", "C" sections. How do I write out an ESF to notaries?

Answer: According to the Tax Code, VAT payers, as well as certain categories of non-VAT payers, are required to issue invoices.

At the same time, persons engaged in private practice, including notaries, cannot be registered as VAT payers and are not included in the list of persons who are required to issue invoices.

Therefore, notaries and other persons engaged in private practice are not required to issue invoices.

In this regard, the electronic invoice form does not provide for the category of

«Person engaged in private practice», including «Notary», either as a supplier or as a recipient.

2. The question: Why is the payment method only «Сash" or "non-cash"? what should I do if the customer paid in a mixed way?

Answer

: If the seller is a VAT payer, then when selling goods, performing works or providing services, he is obliged to issue an invoice. When filling out the invoice, you must specify the payment method. There are two possible options: «Сash» or «Non-cash». If payment is made not only in cash or by wire transfer, but, for example, by a mixed method (part in cash, part by wire transfer) or another method, then you must specify «Non-cash» in the invoice.

3. The question: The registration confirmation link is not received by e-mail. What to do?

Answer: Previously, there could be technical difficulties in the work of the mail server, due to which individual users did not receive a link to confirm registration.

The problem has now been fixed.

If the link has not been received or its validity period (48 hours) has expired, you must re-go through the registration procedure or restore access to the ESF IP. Upon re-registration, a new confirmation link will be generated.