- Filling in specific fields of table 1 of appendix 2 to the VAT declaration
- Taxpayers must fill in the field regarding negative values that do not exceed the VAT amount calculated at the time of declaration
- The form and procedure for filling out and submitting VAT tax reports are approved by the Ministry of Finance
- Attachments specified by the procedure must be included in the VAT declaration
- If a negative value is obtained in the calculation, it must be entered in line 19 of the declaration
- Mandatory submission of appendix 2 for certain lines in the declaration
- Calculation of budget reimbursement and negative values for the next tax period
- Specific instructions for filling out table 1 of appendix 2 to the declaration for certain situations involving negative values and budget reimbursement
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.
