- The Main Department of the State Tax Service in the Odessa region informs that Appendix 5 (D5) to the VAT tax declaration is a crucial component of VAT tax reporting. To assist taxpayers in filling it out, a video tutorial titled “Appendix 5 (D5) to the VAT Tax Declaration: Filling Algorithm” has been developed. The video covers the calculation of the usage share of goods/services and non-current assets in taxable/non-taxable operations, features of recalculating this share, and the algorithm for distributing VAT amounts. Watching the video helps taxpayers avoid common mistakes and ensures correct reflection of tax obligations in the VAT declaration. Additional materials and relevant tax legislation are also provided.
Source: od.tax.gov.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.
