Starting from 2015, tax credit on VAT for the supply of services by non-residents will be determined in a new manner
As of January 1, 2015, the right to a tax credit on VAT for the provision of services by non-residents in the customs territory of Ukraine will arise on the date of formation of the tax bill by a taxpayer. Also, such tax bill shall be considered the grounds for the inclusion of the amount of VAT stated in it to the tax credit, provided it is registered in the Unified register of tax bills.
As of now, such right arises on the date of payment (charge) of the VAT on tax liabilities included by the recipient of such services to the tax return for the previous period.
These changes are provided by the Law of Ukraine "On prevention of financial disaster and creating conditions for economic growth in Ukraine" dated March 31, 2014 №1166-VII.
Information and communication department of the Main Office of the Ministry of Income in Transcarpathian region
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