(7) Primary documents contain the following mandatory elements:
a) the name and number of the document;
b) the date the document was drawn up;
c) name, address, IDNO (fiscal code) of the entity on behalf of which the document is drawn up;
d) name, address, IDNO (fiscal code) of the recipient of the document, and in the case of individuals - IDNP (identification number);
e) content of economic facts;
f) units of quantity and value in which economic facts are expressed;
g) positions, surnames, names and signatures of persons responsible for the implementation (commission) of economic facts.
(71) In cases established by the Ministry of Finance, units of value in which economic facts are expressed in primary documents are not a mandatory element.
(8) Depending on the provisions of regulatory enactments and the information needs of the subject, primary documents may include other elements in addition to those provided for in paragraph (7).
(9) In the case of drawing up primary documents, with the exception of primary documents of strict accountability, in electronic form, the signature is not a mandatory element. In such cases, the method of identifying the persons who initiated, ordered and/or approved the implementation of the relevant economic facts is established by internal procedures.