How to Reduce VAT Credit When Registration of Adjustment Calculation Is Suspended?

• If the registration of a VAT adjustment calculation (РК) to reduce compensation is suspended, the VAT payer (buyer) must reduce their input tax credit (ПК) based on the original tax invoice (ПН), regardless of whether the adjustment is registered or received.
• Taxpayers must keep records and form tax reporting indicators only on the basis of primary documents as required by law.
• Any change in the compensation amount for goods/services after delivery requires adjustment of tax liabilities and input tax credit via a registered adjustment calculation in the Unified Register of Tax Invoices (ЄРПН).
• The adjustment calculation for reducing compensation must be registered in ЄРПН by the buyer.
• Detailed procedures, forms, and updates regarding tax invoices and their blocking are available on the referenced website.

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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