- Amounts of imports and VAT paid for goods under temporary importation with conditional partial VAT exemption are reflected in lines 11.1, 11.2, 11.3, or 11.4 of the VAT declaration.
- VAT paid is included in the tax credit for the reporting period in which the tax was paid.
- Upon release of such goods for free circulation or transfer to another person, customs duties are paid minus amounts already paid under the conditional exemption, and interest may be due for the exemption period.
- The customs declaration confirming VAT payment serves as the document for including VAT 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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