- Appendix 4 to the VAT declaration is filled out for operations that are not subject to taxation, exempt from taxation, and for supply of services outside the customs territory of Ukraine
- The procedure for filling out and submitting the VAT tax return is approved by the Ministry of Finance order No. 21 dated 28.01.2016
- The declaration must include information on operations such as supply of goods/services not subject to taxation, supply of services outside the customs territory of Ukraine, and exempted goods/services
- Appendix 4 must be submitted by taxpayers who fill out line 5 of the declaration and meet certain criteria
- Table 1 of Appendix 4 is filled out for operations not subject to taxation, supply of services outside the customs territory of Ukraine, and services with designated place of supply
- Table 2 of Appendix 4 is filled out for operations exempt from VAT in the reporting period, based on tax privileges used by the taxpayer
- Information on the name and code of the tax privilege is provided in Table 2 of Appendix 4, according to the privilege directory
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.
