- First column is always mandatory to fill.
- Second column is filled only if resubmitting the application due to unresolved tax obligations.
- Even if the declaration shows zeros, date columns must be filled to indicate compliance with budget obligations.
- First column requires the date of actual tax obligation payment or debt before application submission.
- Second column is filled upon resubmission if the tax authority finds incomplete budget settlements.
- In such cases, indicate either the actual VAT payment date or the declaration submission date if no positive value in line 18.
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.
