- The date for including VAT amounts in the tax credit is the earlier of: payment date or goods/services receipt date.
- For imports, it is the date of tax payment according to tax obligations.
- For services supplied by non-residents, it is the date of tax invoice issuance, provided it is registered.
- For financial leasing, it is the date the lessee actually receives the leased asset.
- For long-term contracts, it is the date the customer actually receives the work results, documented by completion acts.
- For goods/services monitored by accounting devices, the supply/purchase is confirmed by accounting data.
Source: od.tax.gov.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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