- Taxpayers can return mistakenly and/or overpaid VAT amounts to their electronic VAT account (SEA VAT) if these were credited to the budget from that account.
- Returned funds to the electronic VAT account do not increase the ƩPopRakh indicator in SEA VAT.
- A written application must be submitted within 1095 days to request the return of overpaid amounts, specifying the direction of the transfer.
- Overpaid amounts credited to the budget from the taxpayer’s current account cannot be returned to the electronic VAT account, only to a bank or payment provider account or used to settle other tax obligations.
- Refunds are not allowed for taxpayers (or their founders/beneficiaries) subject to sanctions under Ukrainian law.
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.
