- During the correction of errors in the previously submitted declaration, the data from column 6 of the declaration is reflected in Appendix 3 and Appendix 4.
- According to the Tax Code, taxpayers are required to submit an amended calculation if they discover errors in their previously submitted declaration.
- Taxpayers are not allowed to submit amended declarations during planned or unplanned tax audits.
- Until February 2022, taxpayers are not allowed to submit amended calculations for VAT declarations with reduced tax liabilities or for declaring the amount of VAT budget refund.
- The procedure for filling out the amended calculation is regulated by Order No. 21 of the Ministry of Finance.
- The amended calculation should reflect the corresponding indicators of the corrected declaration.
- If changes were previously made to the declaration, the amended calculation should reflect the indicators from the last amended calculation.
- The amended calculation should also reflect the absolute value of the error in column 6.
- If a correction does not affect certain lines in future reporting periods, the amended calculation should be submitted for the reporting period in which the changes are made.
- The value of column 6 in the amended calculation is taken into account in line 16.2 of the declaration for the reporting period in which the amended calculation is submitted.
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.
