- The buyer does not have the right to include VAT amounts in the tax credit if the seller of goods/services is not registered in the ERPN.
- The tax credit is determined based on the contractual value of goods/services and consists of the taxes paid by the taxpayer during the reporting period.
- The absence of registration of tax invoices in the ERPN does not exempt the seller from including the VAT amount in the tax liabilities.
- Discrepancies between the tax declaration and the ERPN data can lead to a documentary unscheduled inspection of the seller and, in some cases, the buyer.
- The tax authority is responsible for determining the amount of monetary obligations if there is evidence of understating tax liabilities.
- The tax authority sends a tax notification-decision to the taxpayer if there is a monetary obligation calculated based on the tax legislation or as a result of a control inspection.
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.
