In the field of fuel and energy business, the timely formation and submission of tax invoices (TA) is critically important for conducting successful business. However, PN blocking remains a frequent problem for many companies, which can lead to financial delays and increased administrative burden. One of the key elements for successfully unlocking tax invoices is the correct preparation of primary accounting documents, and in particular, goods and transport invoices.

TTN (for oil products 1-TTN (petroleum product)) is a document that confirms the transfer and transportation of goods between the seller and the buyer and is one of the main pieces of evidence in case of unblocking tax invoices. This document plays an important role in the system of control by tax authorities, as it is one of the factors that confirms the reality of the economic transaction.

• The organization and code of the EDRPOU that compiles the document;

• TTN number and date;

• Data of the carrier (Name, EDRPOU code);

• Car data (type, license plate, make, model, dimensions);

• Trailer data (type, state number, make, model, dimensions) (if available);

• Information about the driver and his license number;

• Points of loading, unloading and, if available, forwarding data;

• Name of cargo, its quantity;

• Signatures of both parties (the sender and the recipient), confirming the acceptance of the cargo, the date and time of unloading the goods.

Failure to comply with these requirements may result in refusal to unlock the tax invoice, as tax authorities pay special attention to the completeness and correctness of such documents.

1. Correct registration of all TTN details. Incomplete or incorrect information about the cargo or participants in the operation increases the risk of refusal to unlock tax invoices.

2. Use of electronic TTN. Many companies are implementing electronic waybills, which allows you to automate processes and reduce the number of errors when entering data.

3. Regular monitoring of documents. Checking the quality and correctness of all documents before submitting a tax invoice will help to identify and eliminate possible deficiencies in time.

4. Involvement of tax accounting experts. If possible, it is worth contacting tax accounting specialists who know the nuances of TTN registration for the fuel and energy business.

5. Software updates. The use of up-to-date accounting and tax accounting software will facilitate the work with documents and ensure their compliance with legal requirements.

The modern fuel and energy business must be ready to promptly respond to changes in tax regulation and requirements for the preparation of primary documents. The correct preparation of the goods and transport invoice and other primary documents is the foundation for successfully unlocking tax invoices and ensuring stable financial activity of the company.

Companies should pay attention to every detail in the preparation of TTN to ensure effective cooperation with tax authorities and avoid blocking of tax invoices, which, in turn, will have a positive impact on business and its reputation. If necessary, contact the “Fuel and Energy Business” association for support and advice.