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How to fix an error in Annex 4 to the VAT declaration: details from the SFS

  • In case of an error in Annex 4 to the VAT declaration, the taxpayer must send a revised calculation.
  • The revised calculation should have the same values in columns 4 and 5, and a zero value in column 6.
  • Taxpayers who are eligible for VAT refunds must include Annex 3 and Annex 4 in their declaration.
  • If a taxpayer discovers errors in a previously submitted declaration, they must send a revised calculation.
  • Taxpayers cannot submit revised declarations during tax audits.
  • Until February 2022, taxpayers cannot submit revised calculations for VAT periods with reduced tax liabilities or VAT refunds.
  • The procedure for filling out the revised calculation is outlined in Section VI of Order No. 21.
  • Columns 4 and 5 of the revised calculation reflect the values from the original declaration or the last revised calculation.
  • Column 6 of the revised calculation shows the absolute value of the error.
  • If a correction in line 21 of the declaration does not affect lines 18 or 20.2, the revised calculation is submitted for one reporting period.

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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