- Corrections of VAT exempt or 0% taxed operations not reflected in declaration
- Taxpayers in subcategory 101 ZIR must follow Order No. 21 for VAT reporting
- Tax credit in declaration includes purchases without VAT on Ukrainian customs territory
- Adjustment of tax credit shown in line 14 of declaration
- Attachment 1 required for details on VAT amounts in invoices and adjustments
- Adjustments to tax credit shown in Table 2.2 of Attachment 1 as per Tax Code
- Only adjustments for purchases with VAT subject to taxation at standard, 7%, and 14% rates shown in Table 2.2
- Purchases without VAT or at 0% rate not included in declaration or Attachment 1
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.
