Letter from 18.05.2013 № 2851/6/99-99-19-04-02-15
According to the Ministry of Revenues, acceptance certificate containing all required details of a primary accounting document may be attached to the claim against a supplier that failed to provide a tax invoice in a timely manner, and is sufficient basis for the inclusion of VAT amounts paid within the cost of services delivered under the said certificate, into the tax credit for the reporting period (letter dated 05.18.2013 № 2851/6/99-99-19-04-02-15).
