Key issues
- Destruction of goods due to military actions: to avoid VAT accrual, the State Tax Service requires a certificate from the Ukrainian Chamber of Commerce and Industry (UCCI).
- The State Tax Service has allowed taxpayers to independently determine the order of using the negative VAT balance.
- Table 6 of Appendix BD: how to reflect transfers in favor of a military unit without a separate non-profit status.
- Credit note in export transactions: regarding repatriation, free-of-charge supply, and adjustments under subparagraph 140.5.5-1 of the Tax Code of Ukraine.
- How to reflect withholdings under enforcement proceedings in Appendix 4DF.
- Photo, video, and audio recording during a documentary tax audit.
Experts advice
- Marketplaces and the single tax: the Ministry of Finance removes the risk of “non-cash” settlements.
- The Register of Damage for Ukraine (RD4U) has started accepting applications from legal entities regarding damage to, destruction of, or loss of their assets.
Court practice
- A claim seeking to oblige the acceptance of goods under a supply agreement is not always an effective remedy.