Rules for Refunding Excess Payments to VAT Account in SEA: Electronic Form Guidelines.

• When filling out the e-form for a refund of overpaid amounts, the payer must provide the details of the account in the VAT electronic system.
• The conditions for refunding overpaid amounts are determined by the Tax Code of Ukraine and the Procedure for information interaction of tax authorities.
• A refund request must be submitted within 1095 days from the date of overpayment.
• The request must include details of the overpaid tax, the payment date, and the payment document details.
• The overpaid funds can be returned to the payer’s bank account, a unified account, or used to pay other tax debts.
• 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 refund requests in electronic form.
• Requests can be submitted electronically to the tax authority.

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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