of May 18, 2013 No. 2851/6/99-99-19-04-02-15
Rather tax credit on the VAT and statements with the claim to the supplier
The ministry of the income and charges of Ukraine considered the address of rather practical use of the paragraph of the 11th Item 201.10 of article 201 of the Tax Code of Ukraine (further - NKU) and reports.
Lack of the fact of registration by the taxpayer - the seller of goods/services of tax delivery notes in the Unified register of tax delivery notes and/or violation of procedure for filling of tax delivery note does not grant the right to the buyer for inclusion of tax amounts for value added in the tax credit and does not exempt the seller from obligation of inclusion of the tax amount on value added specified in tax delivery note in the amount of the tax liabilities for the corresponding accounting period.
The exception of this general rule is established by the paragraph of the 11th Item 201.10 of article 201 NKU according to which in case of violation by the supplier of procedure for filling of tax delivery note and/or order of registration it in the Unified register of tax delivery notes the buyer of such goods / services has the right to attach to the tax declaration for accounting tax period the statement with the claim to such supplier which is the basis for inclusion of tax amounts in structure of the tax credit. Copies of sales receipts or other settlement documents which certify the tax discharge fact in connection with acquisition of such goods / services, or copies of the source documents constituted according to article 9 of the Law of Ukraine of July 16, 1999 No. 996-XIV "About financial accounting and the financial reporting in Ukraine" (further - the Law No. 996) confirming the fact of receipt of such goods / services are enclosed to the application.
Accomplishment by the payer of the specified rule allows the taxpayer to exercise the right to the tax credit.
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