- The amounts of VAT specified in the incorrectly issued tax invoice and its adjustment calculation should not be reflected in the declaration.
- In case of mistakenly issuing two tax invoices for one supply of goods/services, the taxpayer has the right to prepare an adjustment calculation to the second tax invoice.
- The adjustment calculation should be registered in the Unified Register of Tax Invoices by the buyer within the specified registration period.
- 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 reporting indicators and customs declarations based on data not confirmed by documents specified in the Tax Code.
- The procedure for filling out and submitting the VAT declaration is approved by the Ministry of Finance.
- The declaration should include tax accounting data for each reporting period without cumulative totals.
- The data in the declaration should correspond to the data in the taxpayer’s accounting and tax records.
- Therefore, the amounts of supply of goods/services and VAT specified in the incorrectly issued tax invoice and its adjustment 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.
