How to Enter Goods from Non-VAT Payers in the VAT Data Table: Key Rules

• When goods/services are purchased from a non-VAT payer, their codes (according to UKTZED and DKPP) must be filled in the VAT payer’s data table.
• The form and submission deadlines for the VAT payer’s data table 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 invoice/correction calculation match those in the approved table, registration of such documents is not suspended.
• The requirement to fill in codes 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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