- For VAT input tax credit, the date is the earlier of: (1) the date funds are debited from the buyer’s bank/payment account (or e-money debited to the supplier’s e-wallet), or (2) the date the goods/services are received.
- For imported goods, VAT credit is recognized on the date the VAT liability is paid.
- For services supplied by a non-resident in Ukraine, VAT credit arises on the date the buyer issues the tax invoice, provided it is registered in the VAT invoice register.
- For financial leasing/lease, the lessee recognizes VAT credit on the date the leased asset is actually received.
- Under long-term contracts, VAT credit is recognized when the customer actually receives the work results, confirmed by acceptance acts; for metered supplies, delivery/purchase is evidenced by meter readings.
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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