VAT paid during customs clearance of imported goods in the case of their free receipt is included in the tax credit on the basis of a properly prepared customs declaration. But at the same time compensating PWs with VAT should be calculated.
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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