The Main Department of the State Tax Service in Kyiv draws attention to the fact that in the tax return on value added tax (hereinafter – the declaration) the taxpayer indicates the data specified in the tax invoice drawn up on the basis of primary documents. Therefore, the volume of supply of goods / services and the amount of value added tax specified in the erroneous (second) tax invoice and the calculation of adjustments to it, are not subject to reflection in the declaration.
In case of erroneous drawing up of a tax invoice for a transaction on supply of goods / services (drawing up of two tax invoices for one transaction on supply of goods / services) and their registration in the Unified Register of Tax Invoices (hereinafter – ERPN), the taxpayer has the right according to item 192.1 of Art. 192 of the Tax Code of Ukraine (hereinafter – TCU) to calculate the adjustment to the erroneous (second) tax invoice. Such calculation of adjustment is subject to registration in ERPN by the buyer (recipient) of the goods / services, with observance of the certain terms of registration.
In accordance with paragraph 44.1 of Art. 44 of the TCU for tax purposes, taxpayers are required to keep records of income, expenses and other indicators related to the definition of objects of taxation and / or tax liabilities, on the basis of primary documents, accounting records, financial statements and other documents related to the calculation and payment of taxes and fees, the conduct of which is provided by law.
Taxpayers are prohibited from forming indicators of tax reporting, customs declarations on the basis of data not confirmed by the documents specified in the first paragraph of paragraph 44.1 of Art. 44 TCU.
According to the second paragraph of paragraph 1 of chap. III 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), the taxpayer’s tax accounting data are entered into the declaration separately for each reporting (tax) period.
The data provided in the tax reporting must correspond to the data of accounting and tax accounting of the payer (paragraph one, item 6, section III of the Procedure).
Source: gov.ua
