- Services for reactive electricity flow are subject to VAT under the general rules, not the cash method.
- The VAT tax liability arises on the first event: payment received or the service document issued, whichever comes first.
- On that date, the supplier must issue and register a tax invoice, including the appropriate DKPP service code.
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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