How to Refund Erroneously or Excessively Paid VAT Upon Registration Cancellation?

• VAT payers must attach Appendix 3 to the last VAT declaration to return excess funds from their electronic VAT account to their current bank account.
• Registration as a VAT payer is valid until its cancellation, which is done by removing the person from the VAT payer register.
• Upon cancellation, tax obligations are determined based on the final VAT declaration.
• Remaining funds in the electronic VAT administration system account are transferred to the budget, and the account is closed.
• Erroneously or excessively paid obligations can be returned to the VAT payer upon submission of a return application.
• Excess VAT obligations credited to the budget are returned to the VAT payer’s account in the electronic VAT system or, if unavailable, to their current bank account.
• In Appendix 3, Table 2, the VAT payer specifies the amount on the VAT account, the agreed tax obligation, any tax debt, and the amount to be transferred to the current account.
• Table 3 of Appendix 3 includes the amount to be returned and the details of the current account.

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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