- If payment for goods has not been received, the supplier must recognize VAT liabilities on the date of supply, including when the goods are handed over to the carrier.
- The supplier must issue and register the VAT invoice in the Unified Register on that supply date.
- The buyer may claim input VAT based on the registered invoice:
- if registered on time, in the VAT return for the period the invoice was issued or any later period within 365 calendar days from the invoice date;
- if registered late, in the VAT return for the period of registration, but still no later than 365 calendar days from the invoice date.
- The contract delivery terms do not affect the determination of the supply date for VAT purposes.
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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