- VAT amounts paid upon import and confirmed by customs declarations, including temporary ones, can be included in the tax credit for the reporting period when the declaration is processed.
- This right applies if the payment is confirmed by customs declarations or other documents specified in the Tax Code.
- The rule has been in effect since May 23, 2020.
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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