Features of filling out tax reporting with VAT payers undergoing reorganization and their successors

According to the Tax Code of Ukraine, the amount of tax paid by a reorganized taxpayer is used to calculate the tax amount of their successor proportionally to the property received.
The electronic administration procedure for value-added tax states that the tax amount of a reorganized taxpayer is used to calculate the tax amount of their successor, provided that the reorganized taxpayer informs the controlling authority.
The form for requesting a refund of budget compensation or the inclusion of the reorganized taxpayer’s registration amount in the successor’s calculation is approved by the Ministry of Finance.
The tax amount of a reorganized taxpayer is indicated in the form, taking into account the distributed property according to the balance sheet.
The tax amount of the successor of a reorganized taxpayer is indicated in the form, taking into account the received property according to the balance sheet.
When filling out the tax report, attention should be paid to the consistency of the values in the tables.
The registration amount indicated in the form should correspond to the reorganized taxpayer’s limit, taking into account the tax notifications and decisions.
The date and number of the verification act should correspond to the information provided by the reorganized taxpayer.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.