- After restoring VAT registration, a taxpayer cannot include VAT amounts paid for goods/services and non-current assets purchased during the period of using the simplified taxation system with special features, except for VAT paid for imported goods during that period.
- If a taxpayer imported goods and non-current assets during the period of using the simplified taxation system with special features, they can include the VAT amounts paid for the import of such goods and assets into the tax credit after restoring VAT registration.
- Detailed information on the rules for transitioning to the pre-war taxation system and the taxation features for taxpayers during the state of war, due to changes introduced by Law No. 3219-IX, can be found in the informational letter from the State Tax Service of Ukraine at the following link: [link to the informational letter]
Source: kyiv.tax.gov.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
