Can the amount of VAT included in the tax credit for the acquisition of goods destroyed as a result of hostilities can be included in the budget reimbursement?

The head office of the DPS in Kyiv informs that in accordance with para. 69.29 clause 69 subsection. 10 ch. XX “”Transitional Provisions”” of the Tax Code of Ukraine, VAT amounts included in the tax credit when carrying out transactions for the purchase of goods that were subsequently destroyed, (lost) due to force majeure during the period of martial law, are not included in the calculation of the amount of the budget reimbursement.

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.

Source: kyiv.tax.gov.ua

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