- The clarifying VAT calculation in Ukraine includes filled rows from the declaration being clarified.
- Section 5 of Order No. 21 states that the corresponding indicators should be reflected in the clarifying calculation with adjustments.
- Section 6 of Order No. 21 states that the absolute value of the error should be reflected in the clarifying calculation.
- According to Section 7 of Order No. 21, taxpayers who independently identify underestimation of tax liability in previous tax periods must pay a penalty.
- The amount of the penalty is reflected in row 18.1 of section 6.
- However, during the period of martial law in Ukraine, taxpayers who independently correct errors leading to underestimation of tax liability are exempt from penalties and fines.
- In this case, row 18.1 of section 6 of the clarifying calculation does not need to be filled.
- This exemption applies to clarifying calculations submitted from August 1, 2023, until the end of martial law.
- The clarifying calculation includes all filled rows from the declaration being clarified.
- Indicators from the declaration are transferred to section 4 of the clarifying calculation, and all indicators with adjustments are reflected in section 5.
- Section 6 of the clarifying calculation shows the absolute value of the error for all filled rows, with a corresponding sign (+/-).
- If the absolute value is zero, this section is not filled for that row.
- Rows that were not filled in the declaration are not filled in the clarifying calculation unless changes are made to those rows.
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.
