The main administration of the DPS in Kyiv informs that the amounts of VAT included in the tax credit when carrying out transactions for the purchase of goods, which were subsequently destroyed, (lost) as a result of force majeure during the period of martial law, are not included in the calculation of the amount budgetary compensation.
Such amounts of VAT are included in the tax credit of the next reporting (tax) period until they are fully repaid at the expense of tax liabilities.
The corresponding norm is provided for in paragraph 69.29 clause 69 subsection. 10 ch. XX “Transitional Provisions” of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI as amended.
Source: gov.ua
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