Features of VAT formation by budgetary institutions when purchasing goods/services used in taxable and exempt VAT operations

• Formation of tax liabilities and tax credit by budgetary institutions using VAT
• Purchases of goods/services used in both taxable and VAT-exempt operations
• Tax obligations and tax credit for budgetary institutions using VAT
• Rules for VAT taxation and accounting
• Date of occurrence of tax obligations for supply of goods/services
• Date of occurrence of tax obligations for supply of goods/services paid with budget funds
• Obligations of taxpayer when conducting operations with goods/services
• Registration of tax invoices in the Unified Register of Tax Invoices
• Accrual of tax credit regardless of use in taxable operations

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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