VATupdate

Recommendations for filling out the VAT payer data table

The head office of the DPS in Kyiv informs that in order to avoid the suspension of registration of tax invoices/adjustment calculations in the Unified register of tax invoices, payers must submit to the commission of the regional level a table of data of the taxpayer in the established form together with an explanation with reference to the tax and other reporting of the payer .

Each line of the table must contain a code according to the KVED and only one UKTZED/DCPP code for supply or purchase.

It is recommended to follow the following sequence of display of related processes:

production – first indicate the codes for supply (production), and then for the purchase of goods/services that were components of the cost price;

provision of services – first the service code is filled in, then line by line everything that was purchased for the provision of services.

If a data table with certain codes has been taken into account, it is not necessary to duplicate them in other tables.

If the taxpayer carries out several types of activities, it is recommended to create and submit separate data tables of the VAT payer for each type of activity.

The detailing of the codes of goods and services/products specified in the tax invoice must fully correspond to the number of digits and signs of the codes displayed in the data table of the VAT payer.

You can find out more about the procedure for submitting the taxpayer’s data table at the following link: 

https://tax.gov.ua/media-tsentr/prezentatsiyni-materiali/627543.html .

Source: gov.ua

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