Special mobile application - a mobile application developed by an authorized body for the purposes of applying a simplified procedure for fulfilling tax obligations and social payment obligations when applying a special tax regime established by this paragraph, registration as an individual entrepreneur (deregistration from such registration) on the basis of an electronic document certified by an electronic digital signature of the taxpayer. In a special mobile application, a receipt of a special mobile application is generated as a document confirming the fact of settlements between an individual entrepreneur applying a special tax regime using a special mobile application or on the basis of a simplified declaration, who is not a payer of value added tax, and the buyer (client), recipient of works, services.
The receipt of a special mobile application contains the following information:
1) name of the taxpayer;
2) taxpayer identification number;
3) serial number of the receipt of a special mobile application; 4) the name of the person (legal entity, individual entrepreneur) for whom the work was performed, services rendered, and its identification number.