INK GNS No. 3903 / IPK / 99-00-05-06-02-06 dated 09/18/2020
The State Tax Service considered the appeal on the procedure for returning erroneously and / or overpaid monetary obligations and, … reports.
As indicated in the appeal, the Company intends to return from the budget to the payer’s account in the SEA VAT the overpaid monetary liabilities for VAT arising in connection with the clarification of tax reporting indicators (accounting for the VAT amount previously not included in the tax credit paid when importing goods into the customs territory Ukraine).
Thus, in accordance with the provisions of Article 43 of the Code , it is possible to return VAT amounts from the budget to the payer’s electronic account in CEA, which are considered overpaid, with the exception of VAT amounts credited to the budget from the taxpayer’s current account.
If the taxpayer has overly credited funds on the electronic account at the end of the reporting period, and the taxpayer has expressed a desire to transfer such funds to his own current account, then such a taxpayer must fill out and submit an appendix (D4) as part of the VAT tax return. In such an application, it is noted, in particular, the amount of funds on an electronic account, which exceeds the amount to be transferred to the budget, as well as the details of the taxpayer’s own current account, to which he wishes to receive such funds.
The transfer of funds to the current account of the payer can be carried out in the absence of an excess of the amount of tax indicated in the tax invoices drawn up in the reporting period and registered in the URNN over the amount of tax liabilities for tax on transactions for the supply of goods / services declared in the tax reporting on VAT in this reporting period.