Ukraine: VAT Credit Can Be Claimed Within 365 Days After Invoice Registration

• VAT-registered taxpayers may include a registered tax invoice or adjustment calculation in their tax credit in later reporting periods if it was omitted initially.
• The deadline to claim such input VAT is 365 calendar days from the date of issue of the tax invoice or adjustment calculation.
• If the 365-day period expires, the taxpayer loses the right to include that VAT in the tax credit.
• Taxpayers should regularly reconcile the Unified Register of Tax Invoices with their own records to avoid missing eligible documents.

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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