VAT Credit Denied if Invoice Registered Over 365 Days After Issue, Says Tax Authority

• The buyer cannot form a VAT tax credit if more than 365 calendar days have passed from the date of invoice issuance to its registration in the Unified Register of Tax Invoices (ЄРПН).
• The right to include VAT in the tax credit remains for 365 days from the date of the tax invoice or adjustment calculation.
• VAT amounts from invoices registered late can only be included in the tax credit within 365 days from the invoice date.
• If the 365-day period is exceeded, the tax credit for that invoice is lost.

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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