- VAT payers with excess funds in their SEA VAT account can request a refund.
- To obtain a refund, submit Appendix D3 with the VAT tax declaration.
- Appendix D3 must include Table 2 for the refund amount and Table 3 for bank details.
- Proper completion of Appendix D3 is essential for the refund process.
- The refund process is governed by the Tax Code of Ukraine and Order No. 21.
- The information is available in the Q&A section of the Public Information Resource.
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.