- The VAT liability and tax invoice date for goods paid from a State Treasury account with the buyer’s own funds (not budget funds) is the date of shipment.
- The source of payment (even if from a State Treasury account) does not affect the VAT liability date if the funds are not budgetary.
- Taxpayers must follow the principle of substance over form in accounting for such transactions.
- The individual tax consultation (IPK) applies only to the taxpayer who requested it and protects only them during tax audits.
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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