- The date of formation of the VAT return for expenses incurred during a business trip is the date of submission of the advance report.
- Documents confirming expenses incurred by a delegated person during a business trip or the performance of a separate civil law action on behalf and at the expense of a tax agent are submitted together with the report.
- The date of inclusion of tax amounts in the tax credit is determined by the date of the event that occurred earlier: the date of debiting funds from the taxpayer’s account in a bank/non-bank payment service provider for the payment of goods/services, or the date of receipt of goods/services by the taxpayer.
- The report on the use of funds issued for a business trip or on account is submitted before the end of the fifth banking day following the day on which the taxpayer completes the business trip or completes the performance of a separate civil law action on behalf and at the expense of a tax agent.
- If the taxpayer received cash using payment cards during a business trip, they must submit the report and return the excess amount of spent funds before the end of the third banking day after the completion of the trip.
- The employer (self-employed person) may extend the deadline for submitting the report to twenty banking days in case of valid reasons.
- The report is prepared by the taxpayer (delegated person) who received the funds in all types of legal entities or by a self-employed person.
Source: news.dtkt.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.
