In the case of import of goods into the customs territory of Ukraine, the document certifying the right to include VAT amounts in the tax credit is a customs declaration issued in accordance with the law, confirming payment of the tax (paragraph 201.12 of Article 201 of the TCU).
Therefore, if the VAT payer pays the amount of tax to the budget when importing goods into the customs territory of Ukraine and such payment is confirmed by customs declarations, additional and other types of customs declarations, the taxpayer has the right to include such VAT in the tax credit of the reporting period. the relevant customs declaration.
Source: gov.ua
