Extension of Deadlines for VAT Inclusion in Tax Credit after August 1, 2023: Reminder from the SFS

• The deadline for including VAT amounts in the tax credit is restored from August 1, 2023.
• The passage of deadlines for forming the tax credit was suspended during the period of martial law in Ukraine, except in certain cases.
• The provisions that suspended the passage of deadlines for forming the tax credit were in effect until August 1, 2023.
• The passage of deadlines for forming the tax credit, as defined in Article 198.6 of the Tax Code of Ukraine, is restored from August 1, 2023.
• The deadline for including VAT amounts in the tax credit is extended for the number of days that the taxpayer had the right to include them, starting from the date of the introduction of martial law in Ukraine and until August 1, 2023.
• An example is given of a VAT amount that can be included in the tax credit until July 8, 2024, based on the date of the invoice.
• Further clarification can be found in Information Letter No. 4/2023 from the State Tax Service of Ukraine.

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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