- In the VAT declaration, the taxpayer should only include the data from the primary documents, not the unnecessary information.
- If a taxpayer mistakenly prepares two tax invoices for the same transaction and registers them in the Unified Register of Tax Invoices, they have the right to prepare a correction calculation for the second tax invoice.
- Taxpayers are required to keep records of income, expenses, and other indicators related to determining taxable objects and/or tax obligations based on primary documents, accounting registers, financial statements, and other documents.
- Taxpayers are prohibited from forming tax reports and customs declarations based on data not confirmed by documents.
- The procedure for completing and submitting the VAT tax return is approved by the Ministry of Finance.
- The VAT declaration should include data from the taxpayer’s accounting and tax records.
- The data in the VAT declaration should correspond to the data in the taxpayer’s accounting and tax records.
- Therefore, the quantities of goods/services supplied and the VAT amount in the second tax invoice and the correction calculation should not be reflected in the 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.
