Adjustment nuances of non-taxable VAT operations in the VAT declaration

• Non-taxable VAT operations can be adjusted in line 5 of the VAT declaration.
• Taxpayers filling out line 5 must submit appendix 5.

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.