The head office of the DPS in Kyiv informs that if the taxpayer did not include the amount of value added tax in the tax credit in the relevant reporting period on the basis of the received tax invoices/calculations of adjustments to such tax invoices registered in the Unified Register of Tax Invoices, such the right is retained by him for 365 calendar days from the date of drawing up the tax invoice/adjustment calculation (clause 198.6 of article 198 of the Tax Code of Ukraine).
Amounts of tax paid (charged) in connection with the purchase of goods/services, indicated in the PN/RC to such tax invoices, registered in ЕРПН in violation of the registration period, are included in the tax credit for the reporting tax period in which the PN/RC is registered to such tax invoices in ЕРПН, but no later than 365 calendar days from the date of drawing up the PN/RK to such tax invoices.
Tax payers who use the cash method of tax accounting, the tax amounts specified in the PN/RC to such tax invoices registered in the Tax Registry and not included in the tax credit within a period of 365 calendar days from the date of drawing up such PN/RC to such tax invoices in in connection with the absence of facts of debiting funds from the bank account (disbursement from the cash register) of the taxpayer or provision of other types of compensation for the value of the goods/services delivered (or those to be delivered) to him, have the right to include such amounts in the tax credit in the reported tax the period in which funds were debited from the taxpayer’s bank account (withdrawals from the cash register) or other types of compensation were provided for the value of the goods/services delivered (or those to be delivered) to him,but no later than 60 calendar days from the date of such write-off, provision of other types of compensation.
According to clause 102.9 of Art. 102 of the Civil Code for the duration of the legal regime of martial law, a state of emergency introduced in Ukraine, the expiration of the terms determined by the Civil Code, other legislation, the control of compliance of which is entrusted to the supervisory bodies, except for cases provided for by the Civil Code.
According to paragraphs 69.9 clause 69 subsection. 10 ch. ХХ “Transitional Provisions” of the PKU for taxpayers and regulatory bodies, the expiration of the terms determined by the tax legislation and other legislation, the control of compliance with which is entrusted to the regulatory bodies, is stopped, except for:
compliance with the terms of registration of tax invoices, calculations of adjustments to them in the ЕРПН, submission of reports and/or documents (notifications), including the provisions of Art. 39 and 39 notes. 2, Clause 46.2 of Art. 46 PKU, payment of taxes and fees by taxpayers;
terms of conducting chamber inspections, registration of their results in accordance with the procedure specified in Art. 86 of the Code of Civil Procedure, filing a complaint against a tax notice-decision based on the results of a chamber audit, making a decision based on the result of its consideration, charging a penalty;
terms of actual and documentary unscheduled inspections, registration of their results in accordance with the procedure specified in Art. 86 of the Code of Civil Procedure, filing a complaint against a tax notice-decision, a decision to apply financial sanctions based on the results of a documentary unscheduled inspection or actual inspection and making a decision based on the results of their consideration, administrative seizure of property based on the results of a documentary unscheduled inspection or actual inspection;
deadlines for taking measures to repay the tax debt of taxpayers – business entities that have the opportunity to timely fulfill their tax obligations, provided for in Art. 59 – 60, 87 – 101 of the Civil Code, and/or determination of monetary obligations in accordance with Art. 116 PKU;
deadlines for submitting and considering appeals against the decision to refuse registration of PN/RC in the ЕРПН, provided for in paragraphs 56.23.3 clause 56.23 of Art. 56 PKU.
Therefore, the period for including VAT amounts in the tax credit on the basis of tax invoices received and registered in the State Tax Administration is suspended for the period of martial law.
The deadline for inclusion in the tax credit of VAT amounts (according to those registered in the National Tax Service, including those collected before the introduction of martial law on the territory of Ukraine), established by clause 198.6 of Art. 198 and item 80 subsection. 2 ch. XX “Transitional Provisions” of the PKU, after the termination or cancellation of martial law, is extended for the number of calendar days that fall during the period of martial law and during which the taxpayer had the right to include VAT amounts in the tax credit.
Source: gov.ua
