- If a VAT taxpayer failed to include input VAT in tax credit within 365 calendar days from the invoice date, the credit can still be claimed by filing an amended VAT return for the period when the right to credit arose, provided the statute of limitations under Article 102 of the Tax Code has not expired.
- For a timely registered tax invoice, the relevant period is when the invoice was issued; for a late-registered invoice, the relevant period is when it was registered in the Unified Register.
- During a scheduled or unscheduled documentary tax audit, the taxpayer may not submit amended returns for the audited period.
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.
