Correcting Errors in VAT Declaration Appendix 4: A Detailed Guide

• To correct errors in Appendix 4 of the VAT declaration, submit a revised calculation with an updated Appendix 4 marked as “Revised”
• Tax authorities specify that taxpayers must send a revised calculation for any self-detected errors in past tax declarations, considering the statute of limitations
• Errors in VAT declaration lines that require appendices should include corresponding appendices in the revised tax liability calculation
• Appendix 4 is used by taxpayers who meet specific criteria related to disability enterprises and tax benefits
• The revised calculation should display original declaration indicators in column 4 and corrected indicators in column 5
• Column 6 shows the error amount if there is a discrepancy between columns 4 and 5
• Corrections in Appendix 4, except for tables 3 and 4, should only specify rows that need correction, with incorrect indicators negated and correct indicators listed below

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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