Return of Goods and Offsetting Payments for Other Deliveries: VAT Implications and Invoice Requirements

• If a non-VAT payer returns part of the goods and the paid funds are credited towards other deliveries, the supplier must issue an adjustment calculation (РК) and a new tax invoice (ПН) on the date of the first event (return or document of crediting).
• The tax liability arises on the date of the earliest event: payment receipt or goods shipment.
• The supplier must issue and register the tax invoice electronically within the established timeframe.
• If the value of goods/services changes after delivery (including returns), both tax liabilities and credits must be adjusted via an adjustment calculation to the tax invoice, registered within 1095 days.
• If the compensation amount decreases in favor of the taxpayer, the tax obligations are reduced accordingly.

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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