When Should VAT Payers Submit Type 2 Adjustment Calculations for Exported Goods?

• VAT payers should prepare a second type of adjustment calculation (RK_2) for their tax invoices primarily to decrease the transaction amount
• RK_2 can also be used to increase the transaction amount in cases such as currency exchange rate changes which result in an increased cost of exported goods in the local currency equivalent
• After exporting goods outside the customs territory of Ukraine and submitting all necessary additional declarations for customs processing, RK_2 can be compiled to align the tax invoice indicators with those of the customs declaration
• RK_2 must be registered in the Electronic Register of Tax Invoices (ERP)
• If the tax invoice indicators with the submitted RK_2 do not match the indicators of the customs declaration, the adjustment calculation will not be registered
• Only one RK_2 can be registered in the ERP

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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