- To correct entries in Appendix 2 of the VAT declaration, incorrect figures are marked with a minus sign in the row being corrected
- Correct figures are entered in the following row
- Rows that do not require correction are not mentioned
- According to the guidelines set by the Ministry of Finance of Ukraine, when correcting errors in previously submitted VAT declarations, relevant appendices containing corrected data must be added
- Corrections are only made to rows that require amendments
- Examples include changing the reported tax period from June to July 2024 for a specific supplier or updating a supplier’s tax identification number
- Adjustments in the declaration can also involve recalculating the negative value amounts to be credited or deducted in subsequent tax periods
- Correct values are declared for rows that involve calculations according to specific sections of the Tax Code of Ukraine
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.
Latest Posts in "Ukraine"
- Court Upholds VAT Credit Overstatement Due to Supplier Lacking Transport and Employees: Case Law
- VAT on E-Services from Non-Residents: Key Rules for Tax Liability and Invoice Issuance
- VAT Implications When Equipment Payment Is Made by a Third Party in Ukraine
- VAT Payer Re-Registration and Deregistration: When and How It Happens in Ukraine
- Is VAT Charged on Reimbursement for Repair of Exported Goods by a Non-Resident?
