- Supplier cannot adjust VAT obligations when writing off receivables, regardless of pre-trial settlement procedures.
- Tax obligations arise on the date of shipment or service provision.
- Date of tax obligation is determined by the earlier of two events: payment receipt or goods shipment.
- No legal basis for VAT adjustment if goods/services are not returned and payment is not made within the statute of limitations.
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.
