- Supplier can reduce tax liabilities only after registering the adjustment calculation in the Unified Register of Tax Invoices
- Buyer reduces tax credit regardless of registration of such adjustment calculation
- Adjustment calculation must be registered in the Unified Register of Tax Invoices by the buyer if it involves reducing compensation to the supplier
- If the adjustment calculation results in a decrease in compensation for the supplier, the supplier reduces tax liabilities and the buyer reduces tax credit accordingly
- Supplier can reduce tax liabilities only after registering the adjustment calculation in the Unified Register of Tax Invoices
- Buyer must reduce tax credit regardless of receiving or registering the adjustment calculation
- Detailed information on registration deadlines in the Unified Register of Tax Invoices, registration during martial law, nuances of calculating indicators in the electronic VAT administration system, conducting checks, and preparing a chamber act.
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.
