VAT Adjustment for Agricultural Exports Under RES: How to Fill Appendix D2

• Under the agricultural export VAT “export support” regime (REZ), exporters of certain agri-products must issue and register a VAT invoice before customs filing; the invoice covers one product code and quantity in kilograms.
• If the exporter initially does not meet the “good-faith” criteria, the export is taxed at 20% or 14%, but after settlement is completed and the bank notice is received, the VAT rate can later be reduced to 0%.
• That post-settlement rate reduction is formalized by a special adjustment calculation (RK_REZ_3), which reduces the previously accrued VAT liability to zero.
• The resulting VAT adjustment may create a negative VAT amount in the return: it affects line 9, forms the negative balance in line 19, and can then be used for debt offset, budget refund, or carried into future input VAT (lines 20.1, 20.2, and/or 21).
• The tax authorities clarified how to reflect such reductions in the VAT return and how to complete Appendix D2 when the negative balance arises from adjusting customs/export VAT liabilities rather than from supplier input VAT.

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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