- VAT liabilities are recalculated using the National Bank of Ukraine’s exchange rate effective on the date the adjustment calculation is made.
- Taxable transactions include the supply of services within Ukraine’s customs territory.
- The tax liability date is determined by the earlier of payment receipt or service delivery documentation.
- If the value or nomenclature of services changes after an advance payment, an adjustment calculation to the tax invoice must be made on the actual service delivery date.
- Adjustments to VAT liabilities and credits are based on the registered adjustment calculation in the Unified Register of Tax Invoices.
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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