According to the agency, tax liability will arise based on one of the following three dates:
- the date specified in the invoice for the supply;
- the date when the cash register receipt was issued;
- the date of actual receipt of payment.
If an entrepreneur receives an advance payment, it must be included in the taxable base in the reporting period when the money was received, even if the goods have not yet been shipped and the services have not been rendered.
The State Tax Service also noted that the object of taxation for sales tax is the sale of goods, works, or services, paid for both in cash and cashless ways. Thus, prepaid amounts should be reflected in the reporting at the time they are received.
Therefore, when preparing reports for the single tax and sales tax, it is necessary to sum all receipts for the reporting period, including advance payments, in the corresponding lines indicating the volume of revenue.
The tax service urged taxpayers to take the new requirements into account when preparing reports for 2026.
