Procedure for Completing Appendix 3 (D3) to the VAT Tax Declaration in Ukraine

• Appendix 3 (D3) to the VAT tax declaration is submitted if there are excess funds in the electronic VAT administration system account.
• The appendix is used to request the transfer of excess funds either to the taxpayer’s bank account or to the budget to cover tax debt.
• Table 2 requires entering the amount of funds in the electronic VAT account and the amount of VAT tax debt at the time of declaration submission.
• Table 3 is filled to request the transfer of excess funds to the budget to cover VAT tax debt, specifying the amount not exceeding the tax debt.

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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