- For imports under a commission agreement, VAT liabilities arise on the date the customs declaration is submitted for customs clearance.
- The commission principal’s VAT input credit arises on the date VAT is paid during customs clearance.
- A properly completed customs declaration confirming VAT payment is the basis for claiming the input tax credit.
- Who actually pays the import VAT, the commission agent or the principal, does not change the timing of VAT liabilities or input credit for the import transaction.
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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