- When increasing the negative value based on the tax notification decision form V3, include it in the tax credit and reflect it with a plus sign in section 16.3 of the declaration.
- In the reporting period of agreement on the tax notification decision, indicate the month and year in which the tax credit was formed in table 1 of appendix 2.
- The reporting period in table 1 of appendix 2 should reflect the period when the negative value arose due to the tax notification decision form V3.
- The procedure for determining the tax amount payable to or refundable from the State Budget of Ukraine is defined in article 200 of the Tax Code of Ukraine.
- The tax amount payable or refundable is the difference between the tax obligation and the tax credit of the reporting period.
- If the calculated amount is negative, it may be subject to budgetary reimbursement upon the taxpayer’s request.
- If a controlling body finds a discrepancy in the budgetary reimbursement amount, it issues a tax notification decision stating the reasons for denial.
- The form and procedure for filling and submitting VAT tax reports are approved by the Ministry of Finance 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.
