INK GNS No. 4539 / IPK / 99-00-05-06-02-06 dated 04.11.2020
The State Tax Service of Ukraine has considered the appeal on the procedure for taxation of VAT operations to reimburse the carrier for the cost of goods damaged during transportation, … and, … reports.
As indicated in the appeal, during the delivery of the goods through the fault of the carrier, part of the goods was damaged. Upon receipt of the damaged goods, an act of acceptance of products (goods) in terms of quality was drawn up, with the participation of a representative of the buyer, a carrier and an expert. The carrier was presented with a claim from the buyer demanding compensation for damages for the damaged goods. The carrier agreed to dispose of the damaged goods.
Source Lightbuhgalteria