Tax Credit Formation Nuances Based on Unlocked VAT Invoices in E-Registry: Guidelines for Taxpayers

• Taxpayer can determine registration date in ERPN and period to claim VAT amounts for tax credit
• Tax credit formation based on tax invoices with registration stopped according to tax code
• Right to tax credit arises after registration in ERPN by supplier
• Interruption in determining tax credit right during registration stoppage in ERPN
• Registration considered stopped from date of registration suspension until decision is made
• Buyer can include VAT amounts in tax credit if timely or late registration in ERPN
• Right to tax credit for such tax invoices lost after specified periods
• Buyer can determine tax period to claim VAT amounts for tax credit using information in taxpayer’s electronic cabinet

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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