- Taxpayers can adjust the volumes of non-taxable operations in line 5 of the VAT Declaration
- The South Interregional Office of the State Tax Service for Large Taxpayers explains the procedure for filling out the VAT Declaration
- Line 5 of the Declaration includes operations such as supply of non-taxable goods/services, services outside Ukraine, and tax-exempt supplies
- Certain taxpayers must submit an additional form (D5) when filling out line 5
- Changes in non-taxable operations, services outside Ukraine, and tax-exempt operations are reflected in line 5 of the 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.
