- DPS clarification on VAT refund by court decision
- Company asked DPS about the need to resubmit additional form 4 and why SEPA VAT account should be specified for refund of declared tax amounts
- Court decision in favor of taxpayer regarding VAT refund after challenging the tax assessment
- Questions to be answered regarding the court decision and submission of additional form 4
- Case of the company challenging a tax assessment and receiving a positive court decision
- Tax authorities claimed overstatement of VAT refund due to delayed registration of tax invoice
- Company argued that tax credit was based on primary documents as per tax regulations
- Courts agreed with the taxpayer’s arguments regarding VAT payment for purchased goods
- No findings of irregularities in the purchase transaction in the audit report
- Tax invoice not registered in the tax database, leading to the company being denied the right to include VAT in the tax credit for the month of purchase
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.
