- Taxpayers can return overpaid amounts of VAT obligations if the amount is credited to the budget from an electronic account.
- The conditions for returning overpaid amounts and penalties are determined by the Tax Code of Ukraine.
- To receive a refund, taxpayers must submit a request within 1095 days from the date of overpayment.
- If the overpaid amount is from VAT obligations, it can only be returned to the taxpayer’s electronic account or bank account.
- The functioning of the electronic account for VAT payments is regulated by the Tax Code of Ukraine.
- Electronic accounts are used for transactions with the budget, including the crediting of overpaid amounts of VAT obligations.
- Taxpayers can return overpaid amounts of VAT obligations to their electronic account if the amount is credited to the budget from the electronic 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.
