Unofficial translation
The State Tax Service considered an appeal on the procedure for forming a tax credit for VAT on the basis of a customs declaration and, … reports.
As follows from the appeal, the payer of the tax – the Principal has entered into a commission agreement with the Commission Agent, according to which the Commission Agent sells goods belonging to the Principal to non-residents of Ukraine (outside the customs territory of Ukraine).
In August 2020, the re-import of products previously exported outside the customs territory took place. The tax number of the Commissioner, and not the Committer, is erroneously indicated in the column B “Details of rozrakhunkiv” of the customs declaration drawn up for the reimportation of goods, in the field in which information about the recipient (the person who will apply for a VAT tax credit) is indicated. In order to correct the error, in September 2020, an adjustment sheet was drawn up for such a customs declaration.
…
Thus, in the situation described in the appeal, the taxpayer – the Principal may include in the tax credit the amount of VAT specified in the customs declaration, in which the tax number of the recipient (person applying for a tax credit) is incorrectly indicated, after drawing up an adjustment sheet to such a customs declaration indicating the correct tax number of such a person, by submitting, in the manner prescribed by Article 50 of Section II of the Code , clarifying the calculation to the VAT tax return for the reporting (tax) period in which tax liabilities were paid in accordance with clause 187.8. Code (that is, in which such a customs declaration was issued).
Source Lightbuhgalteria
