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Export of goods: how are transactions taxed at zero rate reflected in the VAT return?

Amounts of adjustment of volumes of operations on export of goods outside the customs territory of Ukraine, which are taxed at a zero rate in accordance with the requirements of paragraphs. 195.1.1 § 195.1 and § 195.2 of Art. 195 of the TCU, and the volume of supply of goods / services that are taxed at a zero rate in accordance with the requirements of subparagraphs 195.1.2, 195.1.3 of Art. 195 and item 211.1 of Art. 211 TCU and paragraphs. 8 and 75 of subsection 2 of section XX of the TCU, are reflected in line 7 of the declaration.

Source: visnuk.com.ua

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