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.
Source: dtkt.ua
