If a buyer returns part of the goods and the funds remain with the seller for another delivery, the seller must issue a separate tax invoice for the amount credited towards the payment of the other goods on the return date. Any adjustments to the tax liabilities and tax credits of the supplier and recipient, resulting from changes in compensation for the value of goods/services, must be appropriately calculated, documented, and registered in the Unified Register of Tax Invoices within 1095 days from the tax invoice date.
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.
