Procedure for Filling Table 1 of Appendix 2 (D2) to VAT Tax Declaration

The Main Department of the State Tax Service in the Odessa region provides guidance on filling out Table 1 of Appendix 2 (D2) to the VAT tax declaration. This table involves detailing the negative value indicated in specific lines of the VAT declaration and calculating the VAT budget reimbursement amount. The reporting periods are filled chronologically, and specific rules apply for entering supplier identification numbers based on the nature of the transaction. Correct entry of supplier IDs and reporting periods is crucial to avoid issues with budget reimbursement.

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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