The tax credit from VAT declaration of the basic rules
Department of DFS in Vinnytsia region reminds taxpayers to display the basic rules of VAT to the tax credit. First of all, please note that from July 1 this year, Tax credit reporting period is formed by all without exception, received and registered by the tax YERPNinvoices. If purchased goods, services or fixed assets used in unmanaged activities or transactions that are not subject to VAT must charge tax liabilities based on the value of such acquisitions, and no later than the last calendar day of the reporting period to make tax bill, registering it in YERPN in ThermaHN established by the Tax Code for such registration. If the tax invoice is registered in the Unified Register of tax bills late, the buyer can include such tax bill in the tax credit, provided that from the date of such a tax bill passed no more than 180 calendar days. To properlyreflected in the tax statements tax bills that were drawn in the same reporting period, and registered in another YERPN should analyze the cause. If the tax invoice is registered in YERPN time, that is, within 15 calendar days following the date it is made, such a tax invoice is included in hearthtkovoho credit for the reporting period in which it was drawn up. If the tax bills were reported in YERPN in violation of the deadline, they included a tax credit of the reporting period in which they were registered in YERPN. If you need to adjust the tax liability to the tax bill last year that Mr.is subject to registration in YERPN, the seller must first register tax bill, and - calculation of the adjustment to it. Remember that shall not be bound by tax invoices, from the date of which has been more than 1,095 days. PG DFS in Vinnitsa region This was reported in the Vinnytsia Regional State AdministrationSource: http://artlife.rv.ua/