Filling out the application for VAT refund: important details and requirements

• Filling out form 4 is mandatory when filling out line 20.2 of the declaration.
• The amount of budget reimbursement reflected in form 4 must correspond to the amount indicated in the VAT declaration.
• Taxpayers who are entitled to VAT reimbursement must calculate the reimbursement and include form 4 with the declaration.
• Form 4 is filled out with consideration of the amount of budget reimbursement determined in the declaration.
• The amount of budget reimbursement is reflected separately in the form, either as a payment to the taxpayer’s account or as a deduction from other payments to the state budget.
• The amount of budget reimbursement indicated in form 4 must correspond to the amount indicated in the VAT declaration.

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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