- An agricultural VAT payer can issue RK_2 to the tax invoice for RES (export security regime) based on a separate periodic or simplified customs declaration if the final additional declaration indicates the completion of goods movement with the relevant code. The adjustment calculation (RK_2) to align the tax invoice with the customs declaration for export operations under the export security regime is made on the date and at the NBU exchange rate specified in the last additional customs declaration, after all necessary additional declarations are submitted and the export is completed. If several additional declarations with different NBU rates were issued, the adjustment is made using the rate from the last additional declaration.
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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