Key Requirements for Submitting VAT Payer Data Table Explanation to Tax Authorities

• Taxpayers can submit a data table to the tax authorities in a specified format.
• The table must include an explanation detailing the type of activity and reference to tax and other reports.
• The explanation should confirm the reality of business operations shown in the data table.
• It should include the company name, registration details, main activity type, and specifics of business operations.
• It should justify the need for the data table and list employees involved in business activities.
• It should mention any necessary licenses or permits for the activity.
• It should list main assets, materials, vehicles, and land used in operations, as reflected in tax and financial reports.
• The explanation is submitted as an attachment to the table in a free format with form code JF13601.

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.

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