Guidelines for Completing Table 1.1 of Appendix 2 (D2) in VAT Tax Declaration

• The Main Department of the State Tax Service in the Odessa region provides information on filling out Table 1.1 of Appendix 2 to the VAT tax declaration.
• Table 1.1 is used to detail VAT amounts declared for budget reimbursement due to adjustments in tax obligations under export security operations.
• It is filled out according to reporting periods where negative values arose and the tax amounts paid to suppliers or the State Budget of Ukraine.
• In column 2, the supplier’s tax identification number is indicated, or a conditional number if VAT is paid directly to the State Budget.
• Correctly filling out the supplier’s tax ID is crucial to avoid reimbursement denial.
• Columns 3 and 5 require a month number from 1 to 12, while columns 4 and 6 require a four-digit year.
• Values in columns 3-4 cannot be less than those in columns 5-6 and must not exceed the reporting period of the declaration.
• If the tax amount paid to the State Budget is detailed, columns 3-4 are not filled.
• Column 7 involves detailing the VAT amount paid to suppliers or the State Budget.

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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