Telegram 
Viber 
Whatsapp 
Messenger The act of completed works is sufficient for VAT verification
If the act of completed works contains all the necessary details of the primary document – it can be used as an attachment to a claim against a supplier who did not provide the tax invoice on time.
If the act of completed works contains all the necessary details of the primary document – it can be used as an attachment to a claim against a supplier who did not provide the tax invoice on time.
The Ministry of Revenues is quick to remind that including VAT in the tax credit is not possible if the tax invoice is filled out incorrectly or is not registered in the ER (Unified Register).
In a situation where the supplier violates the rules for submitting, filling out, or registering the tax invoice in the ER, the buyer has the right to file a complaint against him, attaching to it the act of completed works, thereby obtaining the opportunity to include VAT in the tax credit. Copies of settlement documents confirming the payment of taxes, as well as primary documents confirming the receipt of the goods or services, are also attached to the claim.
The possibility of using the act of completed works to include VAT in the amount of the tax credit, in the event that the supplier does not provide a tax invoice, is confirmed in the letter of the Ministry of Revenues No. 2851/6/99-99-19-04-02-15 dated 18.05.2013. For full compliance, the primary document must contain the following details:
- The place and date of its preparation;
- The name of this document (form);
- The name of the enterprise on whose behalf this document is drawn up;
- The unit of measurement, the volume and the content of the economic transaction;
- Positions of the enterprise employees responsible for the given economic transaction;
- A signature or other identifying data that will allow establishing the persons who participated in the transaction.