New video from the State Tax Service: "Declaring amount of the value-added tax for budgetary reimbursement"

For the taxpayers’ convenience and assistance in preparing the value-added tax reporting and declaring amount for budgetary reimbursement, specialists of the State Tax Service of Ukraine created video on the topic: "Declaring amount of the value-added tax for budgetary reimbursement".

Video contains explanations regarding conditions under which the taxpayers can declare amount of the value-added tax for budgetary reimbursement and what to pay attention to filling out the VAT declaration, calculating amount of budgetary reimbursement and amount of negative value that is included in tax credit of the next reporting (tax) period (D2), and applying for reimbursement of amount of budgetary reimbursement and/or amount of funds on the account in the VAT electronic administration system and/or taking into account registration amount of the taxpayer being reorganized in calculating registration amount of the successor (D3).