VAT Credit Date: Key Rules and Clarifications from the Tax Authorities

• The date for including VAT amounts in the tax credit is the earlier of either the payment date or the date of actual receipt of goods/services.
• For imports, the tax credit date is when the tax is paid according to tax obligations.
• For services supplied by non-residents, the tax credit date is when the tax invoice is issued and registered.
• For financial leasing, the tax credit date is when the lessee actually receives the leased asset.
• For long-term contracts, the tax credit date is when the customer actually receives the results of the work, confirmed by relevant documents.

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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