Tax Notification Decisions in VAT SEA Indicators: Impact on Calculation and Reporting Requirements

• Tax notifications-decisions are reflected in the indicators of the VAT electronic administration system
• The calculation of the indicator Sнакл in the VAT electronic administration system takes into account the reduction of the SВідшкод indicator
• The procedure for electronic VAT administration is established by the tax code and the Order of electronic administration of value added tax
• The amount of tax to be registered in the Unified Register of Tax Invoices (Sнакл) is calculated according to the formula provided
• The procedure for sending tax notifications-decisions to taxpayers is approved by the Ministry of Finance
• Taxpayer may receive tax notifications-decisions in the form of B1, B3, and B4
• The SEA indicator is adjusted in the VAT electronic administration system based on the results of inspections
• Adjustments in the SВідшкод indicator may affect the amount of tax credit in the following reporting period
• Notifications-decisions in the form of B4 are taken into account when calculating the indicator Sнакл

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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