- Correction of the individual tax number (ITN) of the buyer in the invoice does not affect the determination of the tax liabilities, so this correction does not need to be reflected directly in the VAT declaration.
- Taxpayers are required to submit electronic tax invoices with a qualified electronic signature within the specified deadline.
- If an incorrect ITN is mentioned in the tax invoice, the seller can prepare a correction calculation to the incorrect invoice and the correct ITN should be mentioned in a second tax invoice.
- The procedure for filling and submitting VAT tax reports is regulated by Order No. 21 of the Ministry of Finance.
- VAT declarations should include data from the taxpayer’s accounting records and must correspond to the accounting and tax records.
- Attachments specified in Order No. 21 should be included in the VAT declaration, providing information on VAT amounts and tax credits.
- Taxpayers are required to submit an amended calculation if errors are discovered in previously submitted tax declarations within the specified time frame.
- VAT declarations should reflect tax liabilities based on primary documents.
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.
