- The tax invoice (ПН) for goods supplied but not yet paid for must be issued on the date the goods are handed over to the buyer, or to the carrier if delivery involves transportation.
- The date of tax liability for VAT is the earlier of either payment receipt or goods shipment.
- The supplier must issue and register the tax invoice electronically on the date the tax liability arises.
- The buyer can claim VAT credit only if the tax invoice is properly issued and registered in the Unified Register of Tax Invoices (ЄРПН).
- VAT amounts not confirmed by registered tax invoices or 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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