- VAT amounts paid on import of goods or fixed assets can be included in the tax credit if confirmed by a customs declaration.
- If such VAT amounts were mistakenly not included in the tax credit, the taxpayer can correct this by submitting an adjustment calculation.
- The adjustment must be submitted within the statute of limitations.
- The customs declaration serves as the document confirming the right to include VAT in the tax credit.
Source: od.tax.gov.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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