If for any reason within a period of more than 12 calendar months from the date of receipt of the returnable container, it is not returned to the sender, the cost of such packaging is included in the tax base of the recipient. That is, the recipient of packaging in the reporting period, which ends the twelfth calendar month from the date of receipt of such returnable packaging, must determine the VAT liability based on the value of returnable packaging; draw up and register in the Unified Register of Tax Invoices the tax invoice he retains.
Source: visnuk.com.ua
Latest Posts in "Ukraine"
- VAT Rules for Used Car Sales in Ukraine: Imported Vehicles and Marginal Taxation
- Green Electricity Surplus Sales and VAT Consequences in 2026
- Ukraine Passes VAT Reform for E-Commerce and Cross-Border Parcels
- Kyiv Tax Service and APTU Hold Webinar on ZED Payments and VAT Refunds
- Ukraine Exempts Ground Robotic Systems from VAT for Defense Needs
