- When filling out the e-form for a refund of overpaid amounts, the payer must provide the details of the account in the VAT electronic system.
- The conditions for refunding overpaid amounts are determined by the Tax Code of Ukraine and the Procedure for information interaction of tax authorities.
- A refund request must be submitted within 1095 days from the date of overpayment.
- The request must include details of the overpaid tax, the payment date, and the payment document details.
- The overpaid funds can be returned to the payer’s bank account, a unified account, or used to pay other tax debts.
- A copy of the payment document can be attached to the request.
- The State Tax Service of Ukraine has implemented an electronic service for submitting refund requests in electronic form.
- Requests can be submitted electronically to the tax authority.
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.
