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Guidelines for Reporting Export Operations in VAT Declarations: Updates from the State Tax Service

  • Export operations under the export support regime are included in the VAT declaration for the reporting month of the customs declaration date.
  • The VAT declaration form and submission deadlines are available online.
  • The VAT declaration form was approved by the Ministry of Finance order from January 28, 2016.
  • Instructions for filling out the VAT declaration are available from the “Debit-Credit” editorial.
  • Over 900 forms and templates are available on the website.
  • New materials on tax reporting and payment mechanisms are available on the DPS web portal.
  • The State Tax Service of Ukraine issued a letter on May 2, 2025, clarifying export operations under the export support regime.
  • Export operations are reflected in the tax declaration based on the customs declaration date.
  • If multiple additional declarations are submitted, each is reflected in the tax declaration for its respective period.
  • VAT reporting for export operations includes specific lines for zero and standard tax rates.

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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