Can the tax authority deduct VAT from the buyer’s tax credit without the seller’s inclusion in the ERPN?

• The absence of the seller’s VAT amount in the tax invoice does not justify the tax authority seizing such amount from the buyer’s tax credit.
• The buyer is not entitled to include VAT amounts in the tax credit if the seller did not register tax invoices in the Unified Register of Tax Invoices, regardless of whether the seller included the VAT amount in the tax invoice in the tax obligations.
• Discrepancies between tax declaration data and Unified Register of Tax Invoices data may lead to unplanned documentary inspections of the seller and, in certain cases, the buyer.
• Tax credit for a reporting period is determined based on the contractual value of goods/services and includes taxes paid by the taxpayer at the specified rate during the reporting period.
• The absence of the seller’s registration of tax invoices in the Unified Register of Tax Invoices does not give the buyer the right to include VAT amounts in the tax credit.
• Discrepancies between tax declaration data and Unified Register of Tax Invoices data may lead to unplanned documentary inspections of the seller and, in certain cases, the buyer.
• If tax audit results indicate underreporting of tax obligations, the tax authority must determine the amount of monetary obligations independently.
• The tax authority is required to send (deliver) a tax notice to the taxpayer in accordance with the provisions of the tax code.

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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