The head office of the DPS in Kyiv reports that in accordance with clause 6 of ch. ІІІ of the procedure for filling out and submitting the tax return on value added tax, approved by the order of the Ministry of Finance of Ukraine dated January 28, 2016 No. 21, the data given in the tax return must correspond to the data of the payer’s accounting and tax records.
Clause 4 of ch. V Order No. 21 stipulates that under Sec. II “Tax credit” (lines 10, 11 and 13 of the declaration) includes the volumes of acquisition (production, construction, construction, creation) with VAT (lines 10.1, 10.2 and 10.3) or without VAT (line 10.4) of goods/services, non-current assets on customs territory of Ukraine, goods imported into the customs territory of Ukraine, non-current assets (lines 11.1, 11.2 and 11.3), services received in the customs territory of Ukraine from a non-resident (lines 13.1 and 13.2).
When filling in lines 10.1, 10.2 and/or 10.3, submission (D1) (appendix 1), which is filled in by counterparties, is mandatory.
According to the form of Appendix 1 to the VAT tax declaration in ch. II “Tax credit” of table 2.1 contains information on purchase transactions with VAT, which are subject to taxation at the basic rate and rates of 7% and 14%.
The line “Total for the reporting (tax) period” includes transactions for the acquisition (construction, construction, creation) of non-current assets.
Thus, the volumes of acquisition of goods/services related to the repair and improvement of non-current assets (modernization, modification, completion, retrofitting, reconstruction) are subject to display in the appropriate lines of Sec. II VAT declarations.
Such sums of expenses are also reflected in the line “acquisition (construction, construction, creation) of non-current assets” ch. II of Table 2.1 of Appendix 1 to the VAT tax return.
Source: gov.ua
