The Main Department of the State Tax Service in Kyiv issued a formal notice reminding businesses and taxable individuals that the tax credit does not include the amount of tax paid in connection with the purchase of goods & services that is not confirmed by the Unified Register of tax invoices or by customs declarations. (Temporary, additional and other types of customs declarations concerning the amount of tax for imported goods through Ukraine customs). Therefore this amount can not be included in the tax credit in their customs declarations.
In the case of importation 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 when importing goods into the customs territory of Ukraine and such payment is confirmed by all necessary customs declarations only then the taxpayer has the right to include this VAT in the tax credit of the reporting period.
Source GlobalVATcompliance
