An RK_REZ_3 adjustment calculation can be prepared after export operation settlements are complete, but it can only be registered once the taxpayer receives a confirmation notice in their e-cabinet from the State Tax Service. This process applies specifically to goods exported under an export guarantee regime, where the bank must send an electronic notice to the State Tax Service within three business days of settlement.
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.
