Procedure for Crediting Negative VAT Amounts to the Electronic Taxpayer Account in Ukraine

• The procedure for crediting the negative VAT value is defined by the Tax Code of Ukraine and related regulations.
• Taxpayers eligible for VAT budget reimbursement must submit a tax declaration and an application, which is automatically entered into the Register of Applications.
• The negative VAT amount to be reimbursed is reflected in line 20.2.2 of the VAT tax declaration, with supporting calculations attached.
• Reimbursement is granted after the controlling authority agrees with the declared amount following a desk audit within 20 calendar days.
• The agreed reimbursement amount is transferred from the state budget to the taxpayer’s bank account or used to settle other tax obligations.

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.

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