VAT Amount Discrepancy of 0.01 UAH: Impact on Tax Credit Eligibility

• The tax credit for VAT is based on amounts confirmed by registered tax invoices in the Unified Register of Tax Invoices (ЄРПН).
• A discrepancy of 0.01 UAH between VAT amounts in primary documents and the tax invoice does not affect the right to a tax credit, as long as the tax invoice is properly registered in ЄРПН.
• Only VAT amounts confirmed by registered tax invoices or customs declarations can be included in the tax credit.
• Taxpayers must maintain accounting records and tax reporting based on primary documents and registered tax invoices.

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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