The Main Department of the State Tax Service in Kyiv draws attention to the fact that since a business entity is excluded from the VAT Register in case of cancellation of VAT payer registration, such business entity cannot submit an adjustment calculation for the period in which it was a VAT payer.
In accordance with paragraph 46.1 of Art. 46 of the Tax Code of Ukraine (hereinafter – TCU) tax return, calculation, report (hereinafter – tax return) – a document submitted by the taxpayer (including a separate unit in cases specified by this Code) to the supervisory authorities within the time limits established by law on the basis of which the accrual and / or payment of monetary obligations, including tax liabilities or reflect the volume of transactions (transactions), income (profits), in respect of which tax and customs legislation provides for the exemption of the taxpayer from the obligation to accrue and pay tax and fee, or a document certifying the amount of income accrued (paid) in favor of taxpayers – individuals, the amount of withheld and / or paid tax, as well as the amount of accrued single contribution.
According to item 50.1 of Art. 50 of the TCU if in future tax periods (taking into account the statute of limitations specified in Article 102 of the TCU) the taxpayer independently (including the results of electronic verification) finds errors contained in his previously submitted tax return (except for restrictions specified in this Article), he is obliged to send an adjusting calculation to such tax return in the form in force at the time of submission of the adjusting calculation.
That is, the obligation to file a VAT return and clarify the calculation of such a tax return rests with the VAT payer.
Source: gov.ua
