- The buyer can include VAT amounts in the tax credit after registration of the VAT invoice in the Unified Register of VAT Invoices
- The tax invoice registered in the Unified Register of VAT Invoices serves as the basis for the buyer to calculate the tax amounts related to the tax credit
- Failure of the seller to register the tax invoice in the Unified Register of VAT Invoices does not give the buyer the right to include VAT amounts in the tax credit
- Registration of tax invoices in the Unified Register of VAT Invoices can be suspended according to the Cabinet of Ministers of Ukraine
- The taxpayer can access data on tax invoices and adjustments in real-time through the taxpayer’s electronic account
- Rules for forming the tax credit are established in the Tax Code 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.
