- If a purchase agreement is declared invalid by court and goods are returned, the taxpayer can register a VAT adjustment calculation within 1095 days from the original tax invoice date.
- Tax reporting and customs declarations must be based on properly documented data.
- Financial, tax, and statistical reporting must rely on accounting records as per Ukrainian law.
- VAT obligations arise on the earlier of payment receipt or goods shipment.
- The return of goods by court decision is treated as a supply transaction for VAT purposes, requiring proper documentation and registration.
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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