- The supplier does not have grounds to adjust VAT obligations when goods are returned by a successor entity, as the return is considered a new supply transaction subject to VAT. The successor must account for VAT, issue a tax invoice, and register it accordingly.
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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