- Taxpayers must file a clarifying calculation with the proper appendices if they find errors in a previously submitted VAT return.
- Only the lines that need correction are included; incorrect figures are shown with a “-” sign, followed by the correct figures on the next line.
- Unchanged lines are omitted from the clarifying calculation.
- Properly completing these clarifications helps avoid automatic blocking of tax invoices and adjustment calculations in the electronic VAT administration system.
- It also ensures corrected amounts are properly applied to VAT debt reduction or carried forward.
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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