February 15, 2024 – an online meeting with Khilko Liubov, the lead accountant of the ”SMART IT-SOLUTIONS” LLC took place. It was organized by the Associate Professor of the Chair of Accounting and Taxation Olena Kravchenko for the 3rd-year-students of the specialty “Accounting and Taxation” within the process of involvement of practitioners in the educational process.
During the meeting, the students received thorough clarifications on VAT accounting and reporting issues, namely: who is a VAT payer, the procedure for registering VAT payers, the date of the tax payer’s right to tax credit and tax obligations, their registration in the electronic cabinet, the procedure for adjustment, blocking of tax invoices and delay with VAT refund, as well as organization of work with the State Tax Service of Ukraine.
The lecturers of the Department of Accounting and Taxation express sincere gratitude to Liubov Oleksandrivna and hope for further cooperation!
Prepared by Olena Kravchenko.