PAYMENT OF VAT AS A PART OF INSURANCE COMPENSATION.
👁 1839
In accordance with paragraph 36.1 of Art. 36 of the Law of Ukraine 'On compulsory insurance of civil liability of owners of land vehicles':
If the reimbursement of costs for the repair of damaged property (vehicle), including depreciation is made directly to the account of the victim (his representative), the amount corresponding to the amount of estimated damage is reduced by the amount determined by law added value.
In this case, the surcharge in the amount not exceeding the amount of tax is subject to receipt by the insurer (in the cases provided for in Article 41 of this Law) of documentary evidence of payment for the repair.
To receive the amount of value added tax it is necessary to submit a statement in any form, attaching to it the originals of documents confirming the fact of payment for repairs (receipt, certificate of work performed)
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