Filling out VAT return before Monday without actual transactions: reminder from tax authorities

• Taxpayers are required to keep records of income, expenses, and other indicators related to taxation based on primary documents, accounting registers, financial statements, and other information.
• It is prohibited to generate tax reporting indicators based on data not confirmed by documents.
• Data in tax reports must correspond to the accounting and tax records of the taxpayer.
• Taxpayers must prepare electronic tax invoices with qualified electronic signatures and register them in the Unified Register of Tax Invoices within the specified deadline.
• Sellers must issue tax invoices to buyers upon request within the specified deadlines.
• Adjustment calculations to tax invoices can be made in case of errors, including those not related to changes in the value of goods/services.
• Adjustment calculations must be registered in the Unified Register of Tax Invoices by the recipient of the goods/services for which the tax invoice was issued.

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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