- Payment for reactive energy flow is treated as a VAT-taxable supply of services in Ukraine.
- The VAT liability date is the earlier of: the date payment is received, or the date the service-confirming document is prepared.
- If the service document is electronic, the relevant date is the date stated in the document itself, not the e-signature date.
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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