When filling in Table 1 of Annex 2 to the Declaration, the value of line 21 should be taken into account, the amount of negative value that is included in the tax credit of the next reporting (tax) period (Declaration)
Source: dtkt.ua
Latest Posts in "Ukraine"
- Number of Risky VAT Payers in Ukraine in January 2026: Official Statistics and Key Trends
- Deposit Interest Not Reflected in VAT Declaration: Not Subject to VAT Taxation
- Tax Invoice Serial Number in 2026: DPS Guidelines for Proper Completion and Numbering Rules
- VAT Refund after 1095 Days: What Ukrainian Taxpayers Need to Know about Limitation Periods
- Commission Agreements and VAT Registration Threshold: Key Points for Calculating Taxable Transactions
