- Tax obligation and credit adjustments are reflected in the VAT declaration for the period when the adjustment calculation is registered.
- Adjustments must be registered in the Unified Register of Tax Invoices within 1095 days from the invoice date.
- Suppliers and recipients adjust tax obligations and credits based on the adjustment calculation.
- Adjustments can only be made after registration in the Unified Register.
- Tax credit rights are retained for 365 days if not included in the relevant period.
Source: od.tax.gov.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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