Guide to Completing Appendix 2 (D2) for VAT Declaration by Odessa Tax Administration

• Submission of Appendix 2 is mandatory when filling in specific lines of the VAT declaration
• Appendix 2 includes the calculation of the VAT budget refund
• A video guide has been developed on filling out Appendix 2
• The video covers decoding negative VAT values
• It explains the calculation of amounts reducing tax debt and VAT budget refunds
• Details information on VAT amounts declared for budget refunds due to tax obligation adjustments
• Clarifies previously declared indicators
• Guides on filling Appendix 2 for reorganizing taxpayers and their successors
• Watching the video helps in correctly filling out Appendix 2 and avoiding common mistakes

Source: od.tax.gov.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.