VAT Budget Refund in 2026: Who Qualifies, When, and How Under the Tax Code

• The article explains VAT budget reimbursement in Ukraine in 2026: who can claim it, when it applies, and how to fill in Annex 2 of the VAT return.
• Budget reimbursement is the refund of negative VAT balance, governed by Article 200 of the Tax Code of Ukraine, and is calculated as the difference between VAT liabilities and VAT credit.
• If there is a negative VAT amount, it is first used to offset existing tax debt; if there is no debt, the taxpayer may claim reimbursement or carry the amount forward as future VAT credit.
• Reimbursement is limited to the amount actually paid for goods/services or to the state budget and only within the amount calculated under the Tax Code at the time the declaration is received.
• The article also raises key conditions and edge cases, such as deadlines, VAT deregistration, treatment of non-resident services, destroyed goods, and notification to the tax authority.

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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