VAT Declaration: Completing Table 2 of Appendix 4 for Scrap Metal from Dismantled Fixed Assets

• Table 2 of Appendix 4 (D4) in the VAT declaration is filled out for transactions exempt from VAT, including the supply of scrap metal from dismantled fixed assets.
• Columns 2 and 3 indicate the name and code of the tax benefit according to the benefits directory.
• Column 4 shows the amount of VAT not paid due to the benefit, calculated separately for each benefit.
• Column 5 records the volume of VAT-exempt transactions.
• If no goods/services were purchased for these transactions, only columns 1–5 are filled; columns 6–9 are left blank.

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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