Taxpayers can claim previously missed VAT tax credits within 365 days of the invoice date by filing an amended return, provided the invoice was correctly registered. Tax invoices from the Unified Register of Tax Invoices (ERPN) are the basis for calculating these credits. Late-registered invoices can be claimed within 365 days of registration, though this must still be within the original 365-day issuance window. Pre-existing invoices from before Law No. 1914 have a special 365-day window from the law’s enactment, within the original 1095-day limit. Amended returns for self-discovered errors are allowed, but not during active tax audits.
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.
