VAT Budget Reimbursement: Does the 1095-Day Limitation Apply to Taxpayers?

• The 1095-day statute of limitations does not restrict a taxpayer’s right to claim VAT budget reimbursement.
• Taxpayers can include the remaining negative VAT amount for reimbursement until it is fully settled, regardless of the expiration of the statute of limitations.
• The rules of the Civil Code and Tax Code regarding limitation periods do not apply to the VAT reimbursement procedure, which is regulated by Article 200 of the Tax Code.
• VAT reimbursement is allowed if the VAT amounts forming the negative balance were actually paid to suppliers.
• The taxpayer must submit a tax declaration and a reimbursement application to the tax authority to claim the refund.

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.

---

---