Restrictions on VAT refund for services from non-resident non-VAT payer: Tax implications clarified

Taxpayers cannot claim budgetary compensation for services received from a non-resident non-VAT payer
According to the tax code, negative amounts calculated in accordance with certain provisions can be reimbursed to the taxpayer
Taxpayers cannot declare VAT amounts for services received from non-resident non-VAT payers located on the customs territory of Ukraine

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.