The Supreme Court recognizes that the right to receive budgetary VAT refund provided by the TCU is not related to the moment of receipt (transfer) of fixed assets on the balance sheet of the enterprise and their reflection on account 10 “Fixed assets”.
Source: visnuk.com.ua
Latest Posts in "Ukraine"
- Comarch EDI Officially Joins Ukraine’s e-TTN Test Environment
- How to Report Conditional Partial VAT Exemption on Imports in the VAT Declaration?
- Should Cash Settlement Services Be Reported in Line 10.4 of the VAT Return?
- Can Negative VAT Be Used to Repay VAT Debt? Penalties for Late Payment Explained
- Comarch EDI Integrates with Ukraine’s e-TTN Test System, Advancing Digital Freight Transport













