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"
- Majority of Ukrainians Oppose VAT on International Parcels, Cite Wartime Importance – Survey
- IMF Eases Program Terms for Ukraine, Raises VAT Threshold for Sole Proprietors to UAH 4 Million
- Government Will Not Submit VAT Bill for Sole Proprietors to Parliament in February 2026
- How to Remove a Taxpayer from the Risky List: Step-by-Step Exclusion Procedure
- Ukraine Considers Temporary Single Tax Relief for SMEs Amid Russia-Ukraine Conflict
