According to the position of the DPS, VAT payers can independently find out through the E-cabinet the information that was the basis for making such a decision. But the tax authorities did not provide an algorithm for its search.
The main administration of the DPS in Kyiv informs that the VAT payer has the right to declare in line 20.2.1 and/or 20.2.2 of the VAT tax return part of the amount of tax subject to budget reimbursement, and transfer the other part to line 20.3 of this declaration and declare to the budget reimbursement in any subsequent reporting tax period, subject to compliance with the relevant norms of the Tax Code of Ukraine.
Yes, clause 200.4 of Art. 200 of the Code of Civil Procedure stipulates that in the case of a negative value of the amount calculated in accordance with clause 200.1 of Art. 200 PKU, the following amount:
a) is taken into account in the reduction of the amount of tax debt from the tax incurred for the previous reporting (tax) periods (including installments or deferred in accordance with the PKU) in a part that does not exceed the amount calculated in accordance with clause 200 of note. 1.3 Art. 200 notes 1 of the PKU at the time of receipt of the tax declaration by the controlling body, and in the absence of tax debt –
b) or is subject to budgetary reimbursement at the request of the payer in the amount of tax actually paid by the recipient of goods/services in the previous and reporting tax periods to suppliers of such goods/services or to the State Budget of Ukraine, in a part that does not exceed the amount calculated in accordance with clause 200 approx. 1.3 Art. 200 notes 1 of the PKU at the time of receipt by the controlling body of the tax declaration for the taxpayer’s current account and/or for the payment of monetary obligations or repayment of the tax debt of such taxpayer from other payments paid to the state budget.
The amount of a negative value, the amount of which is included in the calculation of the amount of tax paid by the recipient of goods/services in the previous and reporting tax periods to the suppliers of goods/services, which were used or will be used in operations for the first supply of housing (residential real estate objects) is not subject to budgetary reimbursement ), of an indivisible residential object under construction/future object of residential real estate. Amounts of such a negative value are included in the tax credit of the next reporting (tax) period until its full repayment by tax liabilities,
c) and/or is included in the tax credit of the next
reporting (tax) period.
The procedure for filling out and submitting value added tax returns was approved by Order No. 21 of the Ministry of Finance of Ukraine dated January 28, 2016.
The amount of the negative value, which does not exceed the amount calculated in accordance with clause 200 note 1.3 of Art. 200 note 1 from line 20 of the declaration:
is counted in reducing the amount of tax debt incurred for previous reporting (tax) periods (including installments or deferred in accordance with the PKU) (displayed in line 20.1);
subject to budget reimbursement (shown in line 20.2): to the payer’s bank account (shown in line 20.2.1) and/or to the account of payment of monetary obligations or repayment of tax debt from other payments paid to the State Budget of Ukraine (shown in line 20.2.2).
The remainder of the negative value after deducting the amount of tax debt and the amount of budget compensation (line 20 – line 20.1 – line 20.2) is displayed in line 20.3.
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