- 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.
