How to Include VAT in Tax Credit via Adjustment Calculation: Guidelines and Deadlines

• Taxpayers can include VAT in the tax credit through an adjustment calculation if not done within the specified period.
• Tax invoices from the Unified Register serve as a basis for tax credit calculation.
• If VAT is not included in the tax credit within the reporting period, it can be done within 365 days from the invoice date.
• VAT amounts paid for goods or services can be included in the tax credit within 365 days from the law’s effective date, but not later than 1095 days from the invoice date.
• Taxpayers must submit an adjustment calculation if errors are found in previously submitted tax declarations.
• During planned or unplanned document checks, taxpayers cannot submit adjustment declarations for the period under review.
• If VAT is not included within the specified terms, it can be added to the tax credit through an adjustment calculation.

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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