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Tax invoices and customs declarations are equal to forming tax credit - the conclusion of the Supreme court

According to the current Ukrainian legislation, in case of facts of importation of goods into the customs territory of Ukraine, payment of VAT to the budget, availability of customs declaration, made in accordance with the requirements of the law, the taxpayer is entitled to a tax credit.

At the same time, according to the decision of the Supreme court of September 30, 2019 in case No. 804/13847/13-a, in case of VAT not being included in the tax credit in the reporting period during which the customs declaration is made, the taxpayer does not lose such right and can use it within 365 calendar days from the date of customs declaration.

Note that such a conclusion is consistent with the provisions of para. 3 para. 198.6 of the Tax Code, which although do not contain a direct reference to the customs declaration, but retain the right of the taxpayer to include tax in the tax credit for 365 calendar days from the date of tax invoice

Please note that such right is retained by the taxpayer also in case of importation of goods into the customs territory of Ukraine and the presence of a document certifying the right to attribute the amounts of tax to the tax credit - a customs declaration, made in accordance with the requirements of the legislation confirming payment of the tax.

System analysis of the Tax Code indicates that the documents certifying the right to attribute tax  to the tax credit, the law defines both the tax invoices and customs declarations provided for in paragraph 198.2 of the Tax Code, as well as other documents specified in paragraph 201.11 of the Tax Code. paying tax to the budget.

Of course, the type of such documents depends on the type of taxable transactions, which provide the right of the taxpayer, but under the legal position of the Supreme Court, these documents are equivalent to the right to form a tax credit.

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