- Budgetary VAT refund during martial law requires documentary tax audit
- Concerns about goods or non-current assets left on temporarily occupied territory
- Taxpayer seeks VAT refund for construction of real estate on occupied territory
- Negative VAT amount claimed for refund in previous tax periods
- Unplanned tax audit may be conducted due to large refund amount
- Issue of destruction or damage of real estate on occupied territory
- VAT refund not applicable for goods destroyed during martial law
- Changes in tax laws during martial law period
- Goods destroyed during martial law not considered used for tax purposes
- Rule regarding shortage of goods not applicable if due to force majeure
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.
