- When supplying scrap metal exempt from VAT, if no goods or services were purchased for these operations, only columns 1–5 of Table 2 in Appendix 4 of the VAT declaration are filled out; columns 6–9 are left blank.
- Table 2 is used to calculate VAT amounts not paid due to tax benefits, as per Order No. 21.
- Columns 2 and 3 specify the name and code of the tax benefit; column 4 shows the VAT amount not paid; column 5 shows the volume of exempt operations.
- Columns 6–9 reflect the volume of purchased goods/services used in exempt operations, but are not filled if no purchases were made.
- The VAT declaration form and instructions are approved by the Ministry of Finance and available online.
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.
Latest Posts in "Ukraine"
- VAT for Individual Entrepreneurs Still Under Discussion as IMF Negotiations Continue in Ukraine
- Business Urges VAT Exemption for Sole Proprietors in National Revenue Strategy Until 2030
- VAT Taxation Rules for Sale of Non-Residential Property with Land in Ukraine
- Dividend Payments to Founders Are Not Subject to VAT, Tax Authorities Clarify
- How to Reflect Negative VAT Adjustment and Decreasing Correction Calculations in Appendix 2 of Declaration
