Should the indicators of appendices 3 and 4 be specified when correcting errors in VAT budget reimbursement?

• During the correction of errors in the previously submitted declaration, the data from column 6 of the declaration is reflected in Appendix 3 and Appendix 4.
• According to the Tax Code, taxpayers are required to submit an amended calculation if they discover errors in their previously submitted declaration.
• Taxpayers are not allowed to submit amended declarations during planned or unplanned tax audits.
• Until February 2022, taxpayers are not allowed to submit amended calculations for VAT declarations with reduced tax liabilities or for declaring the amount of VAT budget refund.
• The procedure for filling out the amended calculation is regulated by Order No. 21 of the Ministry of Finance.
• The amended calculation should reflect the corresponding indicators of the corrected declaration.
• If changes were previously made to the declaration, the amended calculation should reflect the indicators from the last amended calculation.
• The amended calculation should also reflect the absolute value of the error in column 6.
• If a correction does not affect certain lines in future reporting periods, the amended calculation should be submitted for the reporting period in which the changes are made.
• The value of column 6 in the amended calculation is taken into account in line 16.2 of the declaration for the reporting period in which the amended calculation is submitted.

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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