- 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.
