- For temporary import operations with conditional partial VAT exemption, the VAT paid is included in the tax credit for the reporting period in which it was paid.
- When goods are released for free circulation or transferred for use, the importer must pay VAT and other customs duties minus amounts already paid under the partial exemption, plus interest for the exemption period.
- The customs declaration confirming VAT payment serves as the document for including VAT in the tax credit.
- Such operations must be reflected in the VAT tax declaration.
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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