- The amount of VAT not paid to the budget due to tax benefits is indicated in section 4 (D5) of the tax return.
- If the amount is negative, section 4 (D5) should not be filled out.
- The procedure for determining the amount of VAT not paid to the budget due to tax benefits is outlined in section V1 of Order No. 21.
- The accounting of the unpaid VAT due to tax benefits is regulated by the Tax Code of Ukraine.
- Information about the unpaid VAT is calculated according to the specified procedure and is recorded in Table 2 (D5) for tax-exempt transactions.
- If the tax benefit code is not available, a conditional code “99999999” is used in the tax return.
- The calculation of unpaid VAT for tax-exempt transactions is done using a specific formula outlined in Order No. 21.
- The formula includes factors such as the volume of transactions, purchases without VAT, and tax obligations.
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.
