As of January 1, 2026, changes have come into effect regarding the procedure for calculating sales tax and unified tax. According to the new regulations, the date of the tax obligation arises from the date specified in the invoice, the date of the cash register receipt, or the date of payment receipt, depending on which of these events occurs first.
Advances received from clients will now be included in the taxable base in the period when they are actually received, even if the goods have not yet been shipped or services have not been rendered.
Since the sale of goods, works, or services paid for both in cash and cashless methods is subject to sales tax, advance payments must also be accounted for in the reports at the time of their receipt.
Thus, all receipts for the reporting period, including advances, must be reflected in the reports on the unified tax and sales tax in the corresponding lines designated for indicating the volume of revenue.
