The DPSU has not changed its position: the taxpayer has the right to take into account the balance of the negative value of the tax in the amount of VAT claimed for the budget refund until its full repayment, regardless of the expiration of the statute of limitations
Source: news.dtkt.ua
Latest Posts in "Ukraine"
- VAT Refund after 1095 Days: What Ukrainian Taxpayers Need to Know about Limitation Periods
- Commission Agreements and VAT Registration Threshold: Key Points for Calculating Taxable Transactions
- Compulsory VAT Registration for Sole Proprietors in 2027: Svyrydenko Responds to Petition
- Test SAF-T UA Files in Advance to Ensure Compliance Before Tax Audits
- Comarch EDI Officially Joins Ukraine’s e-TTN Test Environment
