The head office of the DPS in Kyiv reminds that according to para. 14.1.266 clause 14.1 of Art. 14 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI, as amended, the cash method for taxation purposes in accordance with ch. V PKU is a method of tax accounting, according to which the date of allocation of tax amounts to the tax credit is determined as the date of debiting of funds from the taxpayer’s accounts opened in banks and/or in the bodies that provide treasury service of budget funds, the date of issue from the taxpayer’s cash register or the date of provision of other types of compensation for the value of goods (services) delivered (or those to be delivered) to him.
According to p. 32 note 2 subsection 2 ch. ХХ PKU temporarily, for the tax periods of February, March, April, May 2022, for operations for the purchase of goods/services, for which tax invoices and/or calculations of adjustments to them have not been registered in the Unified register of tax invoices by suppliers, taxpayers include in the tax of the credit of the reporting (tax) period, the amount of VAT paid (charged) as part of the cost of purchased goods/services, on the basis of primary (calculation) documents available to the payer, drawn up (received) by the tax payer for operations on the purchase of goods/services in accordance with the Law of Ukraine from July 16, 1999 No. 996-XIV “On accounting and financial reporting in Ukraine” with changes and additions.
Thus, the basis for the formation of a tax credit for the reporting periods of February – May 2022 by payers using the cash method is a document confirming the date of debiting funds from the bank account (disbursement from the cash register) of the VAT payer or the date of providing other types of compensation for the value of supplies ( or those to be supplied) goods/services to him.
Source: gov.ua
