Employee Personal Calls: VAT Accounting and Compensation Under Tax Authority Guidance

Employee reimbursement for personal phone calls does not create a new VAT taxable supply.
If the calls were used for non-business purposes, the employer must начислить compensating VAT liabilities under Article 198.5 of the Tax Code.
VAT input credit is generally allowed when services are acquired, regardless of whether they are immediately used in taxable business operations.
But if purchased services are used in non-business activities, the taxpayer must issue and register a consolidated VAT invoice and accrue VAT liabilities.
If the company cannot prove the calls were business-related, it must charge these liabilities; if the employee reimburses the cost, no additional VAT object arises.

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.