- The legal successor does not have the right to include VAT amounts in the tax credit based on a tax invoice issued to an entity that was reorganized by merger if the registration of such a tax invoice occurred after the reorganization.
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.
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