- Taxpayers cannot claim budget reimbursement for services received from non-residents.
- According to the Tax Code, the recipient of services cannot declare budget reimbursement for VAT charged on services received from a non-resident who is not registered as a VAT payer.
- Prior to January 1, 2015, the Tax Code allowed for budget reimbursement for negative values received from non-residents for services received on the customs territory of Ukraine.
- However, the current version of the Tax Code does not provide for budget reimbursement in such cases.
- The current version of the Tax Code states that the negative value calculated according to the Tax Code is subject to budget reimbursement upon the request of the taxpayer.
- The reimbursement is limited to the amount of tax actually paid by the recipient of goods/services to suppliers in previous tax periods or to the State Budget of Ukraine.
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.
