The DPS in the Cherkasy region tells whether the buyer needs to reduce the tax credit for the transaction for the return of funds/goods, provided that the registration of the tax invoice for the transaction for the supply of goods (receipt of advance payment) has been stopped, and the amount of VAT for such an operation has not been included in the tax credit.
If the taxpayer did not generate a tax credit due to the suspension of the registration of the tax invoice, then when the funds/goods are returned, he has no reason to reduce the tax credit.
Source: dtkt.ua
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