- Explanation must accompany the data table and include the type of activity with references to tax and other reports
- Explanation is submitted as a separate file in any format attached to the data table
- It is crucial for confirming the real nature of business activities and avoiding tax invoice blocking
- Taxpayer can submit the data table in a specified form
- Explanation must include taxpayer’s name and registration details
- Main economic activity according to classification
- Description of business specifics
- Explanation of the reality of business operations in the table
- Justification for using specified product or service codes
- Information about personnel whether permanent or seasonal
- Available permits such as licenses and certificates if required by law
- Main assets, resources, transport, equipment, land with ownership or lease status and inclusion in form number 20-OPP
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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