The head office of the DPS in Kyiv reminds that the Procedure for filling out and submitting VAT tax returns was approved by Order No. 21 of the Ministry of Finance of Ukraine dated January 28, 2016.
In the event that the seller of goods/services makes mistakes when specifying the mandatory details of the tax invoice, provided for in Article 201.1. 201 of the Tax Code of Ukraine, and/or violation by the seller/buyer of the deadlines for registration in the Unified register of tax invoices of the tax invoice and/or calculation of adjustments, the buyer/seller of such goods/services has the right to add to the tax declaration for the reporting tax period a statement with a complaint against such a seller /buyer, according to the form in accordance with Appendix 7 (Д7) to the tax declaration. Copies of the documents provided for in Article 201.10. 201 of the Code of Civil Procedure, are submitted to the supervisory body at the place of registration of the taxpayer within the time limits provided for the submission of the tax declaration.
According to Clause 1 of Sec. IV of Order No. 21, in the event that in future tax periods (taking into account the statute of limitations specified in Article 102 of the Code of Civil Procedure) the taxpayer independently discovers errors contained in the previously submitted declaration, he is obliged to send a clarifying calculation to such declaration in the form, established on the date of submission of the clarifying calculation.
In the case of correction of errors in the lines of the previously submitted declaration, to which appendices must be added, appropriate appendices containing information on the refined indicators must be added to the clarifying calculation (Clause 3, Chapter IV of Order No. 21).
At the same time, the form of appendix 7 does not provide for the submission of a clarifying appendix 7, such an appendix can be submitted with the mark reportable or reportable new.
In addition, Clause 21 of the ІІІ Order No. 21 stipulates that after submitting a declaration for the reporting (tax) period, the taxpayer has the right to submit a new declaration with corrected indicators before the end of the deadline for submitting the declaration for the same period.
Therefore, the error in appendix 7 can be corrected only if it is discovered before the deadline for submitting the declaration. The taxpayer has the right to submit a new declaration with the mark “Reportable new” and the amended Annex 7 with the mark “Reportable new”.
Source: kyiv.tax.gov.ua
