- Operations related to determining tax liabilities in connection with the cancellation of VAT registration should be reflected in lines 4.1, 4.2, and/or 4.3 of the declaration
- According to the tax authorities, in case of cancellation of VAT registration, the taxpayer must determine tax liabilities for goods/services or non-current assets that were not used in taxable transactions
- The procedure for filling out and submitting VAT tax returns is approved by the Ministry of Finance of Ukraine
- Attachments specified in the approved procedure must be submitted along with the VAT declaration
- Information about tax invoices not registered in the Unified Register of Tax Invoices must be included in the declaration
- Operations related to determining tax liabilities in connection with the cancellation of VAT registration should be reflected in lines 4.1, 4.2, and/or 4.3 of the declaration, with information about unregistered tax invoices included in an attachment
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.
