- If a supplier does not register a tax invoice (ПН), the buyer loses the right to VAT credit after 365 days.
- Traditionally, unconfirmed VAT was written off as expenses (account 949), but new tax authority practice demands including it in the initial cost of goods.
- The cancellation of Instruction №141 does not change the accounting treatment, as its provisions are duplicated in Instruction №291.
- Understanding these changes and having proper arguments is crucial to protect company expenses and avoid unlawful tax assessments.
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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