- Table 3 of Appendix 5 to the VAT declaration is filled when both the cash method and general rules for determining tax liabilities and credits are applied.
- The taxpayer distributes VAT amounts related to received goods or services in Table 3.
- The VAT declaration form and its submission details are available on the website.
- The form is approved by the Ministry of Finance order dated 28.01.2016 No. 21 with amendments.
- Additional forms and documents are available on the website.
- The form and procedure for VAT reporting are approved by the Ministry of Finance order No. 21.
- Appendices are submitted with the declaration if relevant events occur.
- Appendix 5 includes the calculation of the use of goods or services in taxable operations.
- Table 3 is filled with data from previous periods and current transactions.
- Columns 1 and 2 contain data from previous periods.
- Columns 3 and 4 show the volume and VAT amounts for purchased and paid goods or services.
- Columns 5 and 6 show the volume and VAT amounts for unpaid goods or services.
- Columns 7 and 8 show the share of unpaid goods or services for the cash method.
- Columns 9 and 10 show the share of unpaid goods or 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 noted.
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.
