Registration of a VAT voucher by a court decision after 365 days: is the right to a tax credit preserved?
The tax authority complied with the court decision and registered a VAT voucher. But 365 days have passed since the VAT voucher was issued.
Therefore, the tax authority decided to give a new reason for not including VAT in the tax credit. That is, the taxpayer is not entitled to a tax credit for the VAT voucher, because more than 365 days have passed since the date of the issue of such VAT voucher. According to the clause 198.6 of the Tax Code of Ukraine, 365 days is the period for including VAT in the tax credit. In the view of tax authorities, the Tax Code does not provide for any exceptions for VAT voucher registered under a court decision.
This article analises whether the taxpayer is entitled to a tax credit in this case.
The full version of the article is available in Ukrainian by the link.
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