Electronic Delivery Notes and VAT in 2026: Tax Credit Rights Explained

• For goods supplied without prior payment, the supplier must determine VAT liabilities on the supply date, including when the goods are handed over to the carrier.
• The supplier must issue and register the VAT invoice in the Unified Register (ERPN); the buyer may claim input VAT based on that registered invoice.
• If the VAT invoice is registered on time, the buyer can include the VAT in the tax credit for the reporting period when the invoice was issued or any later period within 365 calendar days from the invoice date.
• If the invoice is registered late, the buyer may claim the tax credit in the period when it is actually registered, but no later than 365 calendar days from the invoice date.
• Contract delivery terms do not affect the determination of this VAT supply date.

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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