- The form and procedure for filling and submitting VAT tax reports are approved by the Ministry of Finance of Ukraine.
- Appendices are submitted with the declaration if there are events to be reflected in them.
- Appendix 5 is for calculating the share of goods and services used in taxable operations.
- Taxpayers using both cash and general methods must distribute VAT amounts according to Table 3 of Appendix 5.
- Column 1 contains data from column 13 of the previous period.
- Column 2 contains data from column 14 of the previous period.
- Columns 3 and 4 show the volume and VAT amounts for goods and services purchased and paid for in the reporting period.
- Columns 5 and 6 show the volume and VAT amounts for goods and services not paid for in the reporting period.
- Columns 7 and 8 show the share of unpaid goods and services for the cash method.
- Columns 9 and 10 show the share of unpaid goods and services not for the cash method.
- Columns 11 and 12 show payments from previous periods for the cash method.
- VAT amounts from columns 4, 10, and 12 are included in the tax credit if properly documented.
- Columns 13 and 14 show the balance of unpaid goods and services for the cash method for the next period.
- The amount in column 13 is calculated as column 1 minus column 11 plus column 7.
- The VAT amount in column 14 is calculated as column 2 minus column 12 plus column 8.
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.
