- To correct an error in Annex 1 to the VAT declaration, a correcting Annex 1 should be submitted if the error did not affect the numerical indicators of the declaration.
- The South Interregional Office of the State Tax Service explains how to correct errors in Annex 1 to the VAT declaration that did or did not affect the numerical indicators of the declaration.
- If a taxpayer discovers errors in a previously submitted VAT declaration, they must send a correcting calculation of tax liabilities with the necessary attachments.
- Annex 1 is a component of the declaration and must be attached if certain lines of the declaration are filled out and specific events need to be reflected.
- Corrections to errors in Annex 1 are made by submitting a correcting calculation with Annex 1 marked as “correcting” and transferring the necessary data to the appropriate sections.
- The correcting Annex 1 should reflect the differences between the corrected and original values in 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.
