- Table 1 of Appendix 2 to the VAT declaration is used to detail negative values and calculate VAT budget reimbursement.
- Columns 2–3 must be filled in chronological order, starting from the oldest reporting period, using the format: month (1–12) and year (four digits).
- The supplier’s tax ID in column 4 is indicated based on the reason for the negative value, with specific codes for imports, services from non-residents, corrections, and overpayments.
- The form and instructions for filling out the VAT declaration are available online, and the declaration format is approved by the Ministry of Finance order No. 21 from 28.01.2016.
- Additional resources and news on VAT reporting are provided by the “Debet-Kredit” editorial team.
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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