Procedure for Refunding Excess Paid Funds in VAT through E-Declaration in Ukraine

• When filling out the e-form for the return of incorrectly paid amounts in the VAT electronic administration system, the taxpayer must provide the details of the electronic invoice in the VAT electronic administration system.
• The conditions for the return of incorrectly or excessively paid amounts and penalties are determined by the Tax Code and the Procedure of Information Interaction of the State Tax Service of Ukraine, its territorial bodies, the State Treasury Service of Ukraine, its territorial bodies, and local financial authorities.
• The taxpayer must submit a request for the return of the incorrectly paid amount within 1095 days from the date of the error.
• The request must include details of the incorrectly paid tax, the amount, date of payment, and payment document details.
• The taxpayer can choose the method of refund, such as to a bank account, a single account, or in cash if no bank account is available.
• A copy of the payment document can be attached to the request.
• The State Tax Service of Ukraine has implemented an electronic service for submitting requests for the return of incorrectly paid amounts in electronic form.
• Requests can be submitted electronically to the territorial tax authority while complying with information protection laws.
• Excessively paid VAT amounts in the electronic administration system must be returned to the taxpayer’s account in the system.

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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