The Main Department of the State Tax Service in Kyiv draws attention to the fact that if a taxpayer has not conducted economic activity during the reporting (tax) period, but such a taxpayer has amounts of negative value of previous periods to be reflected in the reporting (tax) declaration period, the tax return for value added tax (hereinafter – the Declaration) for such reporting (tax) period is submitted.
If the taxpayer did not conduct economic activity during the reporting (tax) period and there are no indicators to be declared (including the amount of negative value of previous periods), the Declaration for such reporting (tax) period is not submitted.
According to item 49.2 of Art. 49 of the Tax Code of Ukraine (hereinafter – TCU) the taxpayer is obliged for each established TCU reporting period in which there are objects of taxation, or in the case of indicators to be declared, in accordance with the TCU to file tax returns for each tax , the payer of which he is.
Subparagraph 5 of paragraph 5 of chap. V of the Procedure for filling in and submitting tax returns on value added tax, approved by the order of the Ministry of Finance of Ukraine dated January 28, 2016 № 21 (hereinafter – the Procedure), it is determined that the amount of negative value included in the tax credit of the next reporting ) period (line 19.1 + line 20.3 of the Declaration, is displayed in line 21 of the Declaration and transferred to line 16.1 of the declaration of the next reporting (tax) period.
Clause 9 of Section III of the Procedure stipulates that the declaration is submitted by the payer for the reporting period in which the objects of taxation arise, or in the case of indicators to be declared in accordance with the requirements of the TCU.
Source: gov.ua
