Imported Services Prepayment: When to Issue a VAT Invoice

For imported electronic services from a nonresident, the VAT tax invoice must be issued under the “first event” rule.
In the example given, the invoice is issued first, but payment happens before the service is actually provided.
Ukrainian tax authorities say the decisive date is the payment date, not the invoice date or the service delivery date.
Proof of service supply can be any payment-related document (e-receipt, confirmation, bank statement); an act of services is not required.

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.