- To request a refund of overpaid VAT, a taxpayer must submit an application through the electronic VAT administration system (SEA VAT).
- The application must include the taxpayer’s SEA VAT account details.
- The taxpayer must specify the type of overpaid tax, the amount, the date of payment, and the payment details.
- The taxpayer can choose to have the refund deposited into their bank account, their unified account, used to offset other tax liabilities, or received in cash if they do not have a bank account.
- The taxpayer can submit a copy of the payment document as supporting evidence.
- The application can be submitted electronically through the SEA VAT system.
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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