Inclusion of VAT amounts in budget compensation for destroyed goods during war operations.

• According to the Tax Code of Ukraine, VAT amounts included in the tax credit for the purchase of goods destroyed due to force majeure during a state of war are not included in the calculation of budget compensation.
• These VAT amounts are credited to the tax credit of the next reporting period until they are fully repaid from tax liabilities.

Source: od.tax.gov.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.

---

---