- Tax authorities provide a list of documents for including VAT amounts in the tax credit.
- According to the Tax Code of Ukraine, a taxpayer must issue and register a tax invoice electronically on the date of tax obligations.
- A registered tax invoice is the basis for the buyer to include VAT amounts in the tax credit.
- Other documents that can be used without a tax invoice include transport tickets, hotel bills, and service bills with total payment, tax amount, and seller’s tax number.
- Cash receipts with total goods/services amount and tax amount, not exceeding 200 UAH per day, can also be used.
- Cash receipts must show the total amount payable including tax.
- The procedure for calculating and accumulating tax amounts is set by the Cabinet of Ministers of Ukraine.
- An accounting reference prepared according to the Tax Code can also be used.
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.
