The Main Department of the State Tax Service in Kyiv draws the attention of taxpayers that in case of submitting an adjusting VAT calculation to increase the amount of tax liabilities, the amount of self-imposed penalties specified in line 18.1 and the amount of automatically calculated penalty in the integrated taxpayer card if available) are paid exclusively to the budget account from the value added tax.
Sources:
Latest Posts in "Ukraine"
- Tax Authority’s Right to Obtain Data from Large Taxpayers: SAF-T UA Requirements
- Taxpayers Advised to Pay July 2025 Taxes by August 29 Despite No Official Obligation
- Taxable Transactions for VAT Registration: Goods/Services Supply Operations and Applicable VAT Rates
- Insurance Compensation for LLC’s Car Repair Not Subject to VAT Taxation
- Documents Required for Including VAT Amounts in Tax Credit According to Ukrainian Tax Code