- Taxpayers cannot declare negative VAT values without primary accounting documents
- Explanation provided by tax consultants regarding Tax Code of Ukraine
- Taxpayers must keep records based on primary documents, accounting registers, financial statements, and other related information
- Prohibited to form tax reports or customs declarations without documented evidence
- Procedure for submitting VAT tax reports approved by Ministry of Finance Order No. 21
- VAT tax reports must include a tax declaration with attachments
- Taxpayers cannot form tax report indicators without confirmation by primary accounting documents, including negative VAT values.
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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