- The three-year statute of limitations (1095 days) for filing claims does not apply to VAT budget reimbursement procedures.
- Taxpayers can include the negative VAT balance for reimbursement until fully settled, regardless of the statute of limitations.
- The procedure and terms for VAT reimbursement are governed by Article 200 of the Tax Code of Ukraine, not by general limitation periods.
- Negative VAT amounts can be used to reduce tax debt, claimed for reimbursement, or carried forward to the next reporting period.
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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