Upon receipt of services from a non-resident in the customs territory of Ukraine, which will be used in non-taxable transactions or in transactions that are not economic activities, the taxpayer must in accordance with paragraph 208.2 of Art. 208 TCU to accrue tax liabilities for such a transaction and draw up a tax invoice, which is subject to mandatory registration in ERPN. On the basis of such a tax invoice registered in the ERPN, the taxpayer includes the amount of VAT specified in it in the tax credit.
Source: visnuk.com.ua
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