- The table of data of the VAT payer must contain information about the specifics of the VAT payer’s activity, including types of economic activity (KVED), codes of goods (UKTZED), services (DKPP) that are purchased and sold.
- The table of data of the VAT payer is a summary information that is submitted by the taxpayer to the controlling body, regarding the codes of types of economic activity of the taxpayer according to the Classifier of types of economic activity, codes of goods according to UKTZED and/or codes of services according to the State Classifier (hereinafter the State Classifier), which are supplied and/or purchased (received) by the taxpayer, imported into the customs territory of Ukraine.
- When submitting the table of data of the VAT payer to the State Tax Service, take into account the correspondence between the type of economic activity of the payer and the codes of goods (services) that are supplied (sold) by the payer in the territory of Ukraine.
- The code of the type of economic activity is reflected in the registration data of the payer and is indicated in the “Code according to KVED” column of the table of data of the payer.
- For example, a typical practice is for an agricultural producer to submit a table of data on the sale of agricultural products. If this business entity submits a table of data on the sale of, for example, legal services, in the absence of appropriate explanations, in practice, such tables of data are most often incorrectly filled out.
- Provide only reliable information. The information provided must correlate with the type of economic activity of the payer and the codes of goods (services) that are supplied (sold) by the payer in the territory of Ukraine.
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.
