- If a tax invoice (ПН) and adjustment calculation (РК) are registered by the supplier in the Unified Register of Tax Invoices (ЄРПН) after the reorganization of the buyer (taxpayer) through merger, the successor does not have the right to include such documents in their VAT tax credit. After the VAT payer’s registration is canceled, they lose the right to include VAT amounts in the tax credit or issue tax invoices. The rules for forming the VAT tax credit and registering tax invoices are defined by the Tax Code of Ukraine.
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.
Latest Posts in "Ukraine"
- Court Upholds VAT Credit Overstatement Due to Supplier Lacking Transport and Employees: Case Law
- VAT on E-Services from Non-Residents: Key Rules for Tax Liability and Invoice Issuance
- VAT Implications When Equipment Payment Is Made by a Third Party in Ukraine
- VAT Payer Re-Registration and Deregistration: When and How It Happens in Ukraine
- Is VAT Charged on Reimbursement for Repair of Exported Goods by a Non-Resident?
