Old tax invoices during the war: statutes of limitations

The deadline for inclusion in the tax credit of VAT amounts (according to tax invoices registered in the National Revenue Service, including those drawn up before the introduction of martial law on the territory of Ukraine), established by clause 198.6 of article 198 and clause 80 of subsection 2 of chapter XX “Transitional provisions” of the Code, starting from 01.08.2023, it is extended for the number of days during which the taxpayer had the right to include VAT amounts in the tax credit, which fall on the period starting from the date of the introduction of martial law on the territory of Ukraine and until 01.08.2023 (note 1).

Example: the amount of VAT specified in the tax invoice with the date of 01.02.2022 and registered in the Tax Register can be included by the buyer in the tax credit no later than 08.07.2024, i.e. in the tax statement for July 2024.

We also remind you that more information about the changes made to the Tax Code from 01.08.2023 is in the Information Letter of the STS of Ukraine No. 4/2023.

Prepared by – Assistant Anna Filatova.