- If the compensation amount for a supply increases after 1,095 days, a correction calculation to the old VAT invoice can no longer be registered.
- In that case, the supplier must issue a new VAT invoice for the amount of the increase.
- The article ties this to Ukrainian VAT rules on tax liability timing and invoice issuance, which require invoicing when the taxable event occurs and prohibit unsupported tax reporting.
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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