Regarding formation peculiarities of tax credit based on tax invoices, registration of which in the Unified Register of Tax Invoices was suspended according to Paragraph 201.16 Article 201 Section V of the Tax Code of Ukraine

Press service of the State Tax Service of Ukraine, published 26 December 2024 at 15:45 Chapter: News

Right to tax credit for a buyer (VAT payer) of products/services arises after the supplier registers relevant tax invoice in the Unified Register of Tax Invoices.

Period for determining right to form tax credit is interrupted for the period of registration suspension of tax invoice in the Unified Register of Tax Invoices.

Registration of tax invoice is considered suspended from the date of issuance of receipt for registration suspension until the date of one of the following events:

adoption according to the established procedure and entry into force of decision on registration of tax invoice;

entry into force of a court decision on registration of tax invoice (if the State Tax Service receives a corresponding decision);

non-acceptance and/or lack of registration according to the established procedure of decision on registration or refusal to register tax invoice.

In case of registration in the Unified Register of Tax Invoices of tax invoice, registration of which was previously suspended according to Paragraph 201.16 Article 201 Section V of the Tax Code of Ukraine (hereinafter – Code), the buyer may include in tax credit the VAT amounts indicated in such tax invoice:

in case of timely registration in the Unified Register of Tax Invoices of such tax invoice – in the VAT declaration of reporting (tax) period in which it was compiled, or of any subsequent reporting period within 365 calendar days from the date of compiling such tax invoice (taking into account peculiarities determined by Paragraph 80 Sub-section 2 Section XX of the Code, and suspension/interruption of deadlines according to Clause 7 of Paragraph 198.6 Article 198 Section V of the Code, Paragraph 102.9 Article 102 Chapter 9 Section II of the Code, and Sub-paragraph 69.9 Paragraph 69 Sub-section 10 Section XX of the Code);

in case of untimely registration in the Unified Register of Tax Invoices – in the VAT declaration of reporting (tax) period in which it was registered in the Unified Register of Tax Invoices, but not later than 365 calendar days from the date of its compiling (taking into account peculiarities determined by Paragraph 80 Sub-section 2 Section XX of the Code, and suspension/interruption of deadlines according to Clause 7 Paragraph 198.6 Article 198 Section V of the Code, Paragraph 102.9 Article 102 Chapter 9 Section II of the Code, and Sub-paragraph 69.9 Paragraph 69 Sub-section 10 Section XX of the Code);

Right to tax credit under such tax invoices is lost after expiration of the above-specified periods.

In order to determine tax period in which the payer has right to include the VAT amounts in tax credit based on tax invoice registered in the Unified Register of Tax Invoices by the supplier, the buyer (VAT payer) may, using information contained in the taxpayer's electronic cabinet, determine registration date of such tax invoice in the Unified Register of Tax Invoices and, accordingly, period (deadline) in which such payer has right to include the VAT amounts in tax credit.