How to Correctly Include VAT in a Declaration if it was Forgotten for a Separate Transaction?

• If the VAT amount is not reflected in the VAT declaration for a specific transaction, the taxpayer must send a supplementary calculation to the tax authority.
• The date of occurrence of tax obligations is determined by the Tax Code.
• Failure to register tax invoices in the Unified Register of Tax Invoices does not allow the buyer to include VAT amounts in the tax credit.
• The data in the tax return must correspond to the accounting and tax records of the taxpayer.
• If errors are discovered in a previously submitted tax declaration, the taxpayer must send a supplementary calculation.
• Supplementary calculations must include the necessary attachments with information on the corrected indicators.
• If a tax obligation is not reflected in the VAT declaration and no tax invoice is issued, the taxpayer must send a supplementary calculation to the tax authority and register the corresponding tax invoice in the Unified Register, indicating the date of occurrence of the tax obligations.

Source: news.dtkt.ua

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.

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