Tax Invoice Date Calculation for Partial Payment from Budget and Buyer’s Cost: Guidelines and Examples

• If the contract specifies that goods/services are partially paid for by the budget and partially by the buyer, there will be two separate dates for the emergence of VAT liabilities
• The date of VAT liability for goods/services paid for with budget funds is the date the funds are credited to the taxpayer’s account or the date of compensation in any form
• Confirmation that goods/services are paid for with budget funds is the presence of a condition in the contract that payment is made from the State Treasury account
• Taxpayers must prepare an electronic tax invoice with a qualified electronic signature and register it in the Unified Register of Tax Invoices within the specified period
• For goods/services partially paid for by budget funds and partially by the buyer, the date of VAT liability is the date the budget funds are received and the date of the first event for the buyer-funded portion (payment or shipment of goods)

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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