VAT Inclusion in Tax Credit After Unblocking Invoice

• The buyer can include VAT amounts in the tax credit after the tax invoice is registered in the Unified Register of Tax Invoices (URTI).
• If the tax invoice is registered in the URTI on time, it can be included in the VAT tax return for the reporting (tax) period in which it was drawn up, or any subsequent reporting period within 365 calendar days from the date of drawing up the tax invoice.
• If the tax invoice is not registered in the URTI on time, it can be included in the VAT tax return for the reporting (tax) period in which it was registered in the URTI, but no later than 365 calendar days from the date of its drawing up.
• For the purpose of forming a tax credit, the registration of a tax invoice is considered suspended from the date of issuance of a receipt for the suspension of its registration until, in particular, the date on which a court decision on the registration of the tax invoice in the URTI enters into force (if the relevant decision is received by the State Tax Service).

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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