- Table 2 of Appendix 4 is filled out for VAT-exempt transactions during the reporting period.
- Taxpayers must record VAT amounts not paid due to tax benefits.
- The form and procedure for VAT reporting are approved by the Ministry of Finance.
- Specific columns in Table 2 detail unpaid tax and exempt transaction volumes.
- The total exempt transaction volume is transferred to specific lines in the VAT declaration.
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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