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Filling in the VAT return: tax authorities answer topical questions

  • How is the new declaration form different from the previous one?
  • What is the procedure for reflecting tax liabilities and calculations of adjustment of tax liabilities in VAT tax returns from March 1, 2021?
  • Is it necessary to display data on timely registered tax invoices and calculations of tax credit adjustments in Annex 1 to the declaration? 
  • How to correct errors in Annex 1 to the VAT return?
  • Are there penalties for late submission of VAT returns during quarantine?

Source: visnuk.com.ua

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