What date is considered the date of the customs declaration in order to determine the date of VAT in the case of export of goods?

The date of completion of the customs clearance procedure of the export transaction is determined by the fact that the customs officer affixed a personal number stamp on all sheets of such a declaration, and in the case of electronic declaration – by the EDS customs officer’s electronic customs declaration after conversion into a visual form.

Source: news.dtkt.ua