Correct Reporting of VAT in Case of Incorrectly Issued Invoices: Guidelines for Taxpayers

• Data in the VAT declaration should match the data in the primary documents.
• Incorrectly issued VAT invoices for supply of goods/services should not be reflected in the declaration.
• Correction calculation for the incorrect invoice should be registered in the Unified Register of Tax Invoices.
• Taxpayers must keep records based on primary documents, accounting registers, financial statements, and other relevant information.
• Taxpayers are prohibited from generating tax reports based on unverified data.
• The procedure for filling and submitting VAT tax returns is regulated by the Ministry of Finance.
• Data in the tax return should correspond to accounting and tax records.
• VAT declaration should include data from the correctly issued VAT invoice, not the incorrect one.

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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