- The State Tax Service of Dnipropetrovsk Oblast reminds taxpayers about the procedure for filling out and submitting VAT returns.
- The procedure is defined by Order No. 21 of the Ministry of Finance dated January 28, 2016, registered with the Ministry of Justice of Ukraine on January 29, 2016, No. 159/28289, as amended.
- According to paragraph 8 of paragraph 3 of Section V of Order No. 21, adjustments to the volume of supplies and tax liabilities, except for cases provided for by Order No. 21, are reflected in lines 7.1 and 8 of the VAT return.
- Line 7.1.1 (from line 7.1) reflects adjustments to the volume of supplies for transactions subject to a zero rate.
- Therefore, the amounts of adjustments to the volume of operations for the export of goods outside the customs territory of Ukraine and the volume of supply of goods/services within the customs territory of Ukraine, which are subject to a zero rate, are reflected in lines 7.1 and 7.1.1 of the declaration.
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.
