For the convenience and assistance of taxpayers during compilation of reporting, the State Tax Service of Ukraine has developed video "Compiling and filling in Table 2 of Annex 5 to the value added tax declaration."

Video contains clarification on the declaration of preferential operations (in particular, health care services), their reflection in declaration, in Annex 5, and step-by-step filling in of Table 2 of Annex.

Also, on the example of individual payers, attention is focused on the most common errors in filling in Annex 5.

Watch the video here.