Guide to Completing and Submitting VAT Payer Data Table to Avoid Invoice Blocking

• The VAT payer data table is a tool to prevent blocking of tax invoices and adjustment calculations in the Unified Register.
• The article explains why to submit the table, what to include, how many tables can be created, and what to do if the table is not considered.
• The table form is provided in Appendix 5 of the procedure for suspending registration of tax invoices.
• The table is a preventive measure to ensure tax invoices are not blocked.
• Submission of the table is optional and can be done for important goods or services at risk of blocking.
• Tax authorities recommend submitting tables for activities like production, construction, services, and agriculture.
• Separate tables can be submitted for different types of activities.
• Submitting a table does not automatically unblock previously blocked tax invoices.
• The table’s effect starts after verification, which takes about five working days.
• Automatic unblocking is possible if certain conditions are met, such as not being a risky taxpayer and the table being accepted by a commission.

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.