- Annual VAT recalculation for 2023
- The procedure applies to taxpayers who used purchased goods, services, and non-current assets with both taxable and non-taxable operations
- If the purchased goods, services, and non-current assets can be clearly divided between taxable and non-taxable operations, annual recalculation is not necessary
- There are certain cases where the recalculation is not required, such as reorganization operations, supply of goods or services for compensation, and operations related to national security and defense
- The recalculation also does not apply to operations related to combating diseases, terrorism, healthcare, debt repayment, and prevention and control of outbreaks, epidemics, and pandemics.
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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