- The Main Department of the State Tax Service in Kyiv informs that according to the Procedure for filling and submitting tax reports on value added tax, approved by the order of the Ministry of Finance of Ukraine on January 28, 2016, for taxpayers who fill in line 5 of the VAT declaration, it is mandatory to submit Appendix 5 (D5).
- According to Article 50.1 of the Tax Code of Ukraine and paragraph 1 of Chapter IV of Procedure No. 21, if a taxpayer independently (including as a result of electronic verification) identifies errors in the previously submitted tax declaration, they are obliged to send a revised calculation to such tax declaration in the form valid at the time of submitting the revised calculation.
- In case of correcting errors in the lines of the previously submitted VAT declaration, to which appendices must be added, the corresponding appendices containing information on the corrected indicators must be submitted to the revised calculation of tax liabilities for VAT due to the correction of independently identified errors.
- Table 1 or Table 2 of the “revised” Appendix 5 is filled in as follows: the erroneous entry is repeated in the first row, with the value indicators indicated with a “-” sign (i.e., crossed out); the correct entry is indicated in the second row.
- If the error in Table 1 or Table 2 of the “revised” Appendix 5 did not affect the numerical indicators of the declaration, the summary rows “Total according to the Code” and “Total (transferred to line 5 of the declaration)” are not filled in.
- If such an error affected the numerical indicators of the declaration, the numerical indicators are reflected in the summary rows “Total according to the Code” and “Total (transferred to line 5 of the declaration)” in the “revised” Appendix 5, with the corresponding sign and corresponding to the data from column 6 of the revised calculation.
Source: kyiv.tax.gov.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.
