- Ukrainian tax authorities outline combined VAT accounting for 2026 using both the cash method and “first event” method.
- The cash method applies to VAT in specific cases as per the Tax Code.
- The “first event” method recognizes tax credit based on the date of payment or receipt of compensation.
- When both methods are used, tax credit is calculated proportionally to the use of goods/services under each method.
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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