- Algorithm for filling out Appendix D5 to the VAT declaration from the tax authorities
- Calculation of the use of goods/services and/or non-current assets in taxable/non-taxable transactions in Appendix 5
- Graphs 4 and 5 of Appendix 5 indicate the supply volumes (excluding VAT)
- Graph 6 and 7 of Appendix 5 show the percentage use of goods/services, non-current assets in taxable/non-taxable transactions
- Appendix 5 is filled out for taxpayers calculating the share according to specific tax code articles
- The share of use in non-taxable transactions is applied for recalculations and determining tax liabilities in the following year
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.
