- Goods purchased without VAT or imported goods exempt from taxation are reflected in the declaration.
- Goods/services purchased within the customs territory of Ukraine without VAT are reflected in row 10.4 of the declaration, while goods imported into the customs territory of Ukraine without VAT are reflected in row 11.4 of the declaration.
- The tax credit includes amounts of tax paid/accrued in connection with transactions, including:
- Purchase or manufacture of goods and services
- Import of goods and/or fixed assets into the customs territory of Ukraine
- All volumes of purchased goods/services are reflected in Section II of the VAT return (hereinafter
- declaration), the form and procedure for filling out which is approved by Order of the Ministry of Finance dated January 28, 2016 No. 21, registered with the Ministry of Justice of Ukraine on January 29, 2016 under No. 159/28289 (hereinafter
- Order No. 21).
- According to paragraph 4 of Section V of Order No. 21, Section II “Tax Credit” (rows 10, 11, and 13 of the declaration) includes the volumes of purchase (manufacture, construction, erection, creation) with VAT (rows 10.1, 10.2, and 10.3) or without VAT (row 10.4) of goods/services, fixed assets within the customs territory of Ukraine, imported into the customs territory of Ukraine goods, fixed assets (rows 11.1, 11.2, 11.3, and 11.4), received within the customs territory of Ukraine from a non-resident of services (rows 13.1 and 13.2).
- According to the form of the declaration, rows 11.1, 11.2, and 11.3 and 11.4 reflect goods imported into the customs territory of Ukraine, fixed assets at the standard rate, the rate of 7%, the rate of 14%, and without VAT (respectively).
- The volumes of goods/services purchased within the customs territory of Ukraine without VAT are reflected in row 10.4 of the declaration, while the volumes of goods imported into the customs territory of Ukraine without VAT are reflected in row 11.4 of the declaration.
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.
