- VAT paid on imported goods and fixed assets can be included in the tax credit if confirmed by a customs declaration.
- If VAT amounts were mistakenly not included in the tax credit, they can be added by submitting a corrective calculation, considering the statute of limitations.
- The customs declaration serves as the main document confirming the right to include VAT in the tax credit.
- The date for including VAT in the tax credit is the date of tax payment according to tax obligations.
- VAT not confirmed by customs declarations cannot be included in the tax credit.
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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