Purchasing Goods from Non-VAT Payers: How to Fill in the Data Table Correctly

• When purchasing goods/services from a non-VAT payer, their codes (according to UKTZED and DKPP) must be filled in the VAT payer’s Data Table.
• The Data Table form and submission deadlines are established by CMU Resolution No. 1165 from 11.12.2019.
• The Table should include types of economic activity (KVED), product codes (UKTZED), and service codes (DKPP) for supplied or acquired goods/services.
• If the codes in the Table match those in the tax invoice/correction calculation, registration of such documents is not suspended.
• The requirement to fill in codes in the Table does not depend on the supplier’s VAT status; codes must be entered even if the supplier is not a VAT payer.

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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