- VAT credit can only be claimed for invoices registered in the Unified Register of Tax Invoices (ЄРПН). If initially excluded due to late registration, they can be included later, provided it is within 365 days from the invoice date. For the cash method, VAT can be claimed upon payment, within 60 days after payment, even if more than 365 days have passed since the invoice date. These deadlines were reinstated from August 1, 2023.
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.
