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How is the export of goods reflected in VAT accounting if the customs declaration is deemed invalid?

  • If a customs declaration is deemed invalid, the taxpayer must prepare and register a tax invoice in the ERP system with the corresponding tax period and zero out its indicators.
  • The taxpayer must also reduce the volume of operations for exporting goods outside the customs territory of Ukraine, which was reflected in the declaration for the corresponding tax period, by submitting an amended calculation to the declaration.
  • Operations for exporting goods outside the customs territory of Ukraine are subject to zero-rate taxation.
  • The date of the customs declaration is considered the date of the VAT tax liability for export operations.
  • The taxpayer is required to prepare and register a tax invoice electronically using a qualified electronic signature within the specified timeframe.
  • The volume of operations for exporting goods outside the customs territory of Ukraine, subject to zero-rate taxation, is reflected in line 2.1 of the VAT declaration.
  • If goods declared for export do not cross the state border of Ukraine within 180 days, the customs declaration is deemed invalid. The deadline can be reduced upon written request.

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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