When to Fill Table 1.3 of Appendix 1 in the VAT Declaration?

• Information on adjustments to tax liabilities for export operations outside Ukraine’s customs territory is recorded in Table 1.3 of Appendix 1 to the VAT declaration.
• The VAT declaration form and its submission guidelines are approved by the Ministry of Finance order from January 28, 2016, with amendments from August 9, 2024.
• Additional forms and documents related to tax reporting can be found on the website in the forms section.
• The declaration includes appendices as required by the guidelines, which are added if relevant events occur.
• Appendix 1 contains details on VAT amounts in invoices not registered in the Unified Register and adjustments for export operations.
• Export operations are reported in the declaration for the period when the customs declaration is issued, confirming the crossing of Ukraine’s customs border.
• Reporting is based on customs declarations, ensuring accuracy and consistency in the declaration.
• Adjustments after registration in the Unified Register are based on specific provisions of the tax code.

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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