The head office of the DPS in the Odesa region reports that in accordance with paragraph 69.29 clause 69 subsection. 10 ch. XX “Transitional Provisions” of the Tax Code of Ukraine (as amended), 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 before calculating the amount of budget 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.
Source: od.tax.gov.ua
