Regarding clarification of indicators of Table 1 of Annex 2 to the VAT declaration
Paragraph 8 Section VI of Procedure for filling out and submitting the value added tax reporting, approved by Order of the Ministry of Finance of Ukraine № 21 as of 28.01.2016, registered in the Ministry of Justice of Ukraine on 29.01.2016 under № 159/28289, stipulates that in case of correction of errors in lines of previously submitted VAT declaration (hereinafter – declaration), to which annexes must be attached, relevant annexes containing information on the specified indicators must be attached to the clarifying calculation.
Clarification of indicators in annexes (except for (D3) (Annex 3), tables 3, 4 (D4) (Annex 4), tables 1, 3 (D5) (Annex 5)) is carried out only for lines that require correction (lines without changes are not indicated), in the following order:
in line of annex that is being specified – indicators with a sign "-" are indicated;
in the next line – correct indicators are indicated.
Therefore, in case of clarification of indicators declared by the taxpayer in Table 1 of Annex 2 to declaration, in line of annex that is being clarified, indicators with a sign "-" are indicated, in the next line, correct indicators are indicated; lines that do not require correction are not indicated.
Example:
Taxpayer declared the following indicators in Table 1 of Annex 2 of declaration:
| (UAH) | ||||||||||||
| № | Reporting (tax) period in which negative value arose * | Supplier (individual tax number or conditional individual tax number)** | Negative value (line 19 of declaration): | |||||||||
| period for preparing tax invoice, adjustment calculation to quantitative and cost indicators, or other documents | amount | including: |
| |||||||||
| sign of negative value (column 6) received by legal successor from the reorganized taxpayer *** | amount that is credited to reduce amount of the VAT debt (line 20.1 of declaration) | amount declared for budgetary refunding in declaration for the current reporting (tax) period, actually paid by the recipient of products / services in previous and reporting (tax) periods to suppliers of products / services or to the State budget of Ukraine (from column 6)**** (line 20.2 of declaration) | amount that is included in tax credit of the next reporting (tax) period (line 21 of declaration) |
| ||||||||
| month | year |
| ||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| ||
| 1 | 6 | 2024 | 111111111111 | 6.2024 | 50 000 |
|
|
| 50 000 |
| ||
| 2 | 7 | 2024 | 111111111111 | 6.2024 | 20 000 |
|
|
| 20 000 |
| ||
| 3 | 9 | 2024 | 222222222222 | 9.2024 | 100 000 |
|
| 100 000 |
|
| ||
| 4 | 10 | 2024 | 333333333333 | 10.2024 | 200 000 |
| 10 000 | 40 000 | 150 000 |
| ||
| 5 | 10 | 2024 | 444444444444 | 10.2024 | 30 000 |
|
| 30 000 |
|
| ||
| 6 | 10 | 2024 | 555555555555 | 10.2024 | 300 000 |
|
| 300 000 |
|
| ||
| 7 | 10 | 2024 | 666666666666 | 10.2024 | 100 000 |
|
| 100 000 |
|
| ||
| 8 | 10 | 2024 | 777777777777 | 10.2024 | 400 000 |
|
| 100 000 | 300 000 |
| ||
| Total | 1 200 000 |
| 10 000 | 670 000 | 520 000 |
| ||||||
| Amount of negative value not exceeding amount calculated according to Paragraph 2001.3 Article 2001 Section V of the Code at the time of filing tax declaration, minus amount credited to reduce amount of the VAT debt (line 20 - line 20.1 of declaration of the reporting (tax) period) | 1 200 000 | |||||||||||
|
| ||||||||||||
Taxpayer decided to clarify declared indicators:
- regarding line 1 of table 1 of annex 2 to declaration (supplier with individual tax number 111111111111), column 2 “Reporting (tax) period in which negative value arose: month” is specified from June to July 2024;
- regarding line 3 of table 1 of annex 2 to declaration (supplier with individual tax number 222222222222), column 4 “Supplier (individual tax number or conditional individual tax number)**” is specified and correct individual tax number 333222222222 is indicated;
- regarding line 5 of table 1 of annex 2 to declaration (supplier with individual tax number 444444444444) –amount of negative value in the amount of 30 000 UAH is fully included in tax credit of the next reporting (tax) period (line 21 of declaration);
- regarding line 6 of table 1 of annex 2 to declaration (supplier with individual tax number 555555555555) – reduction of amount of negative value in the amount of 100 000 UAH;
- regarding line 7 of table 1 of annex 2 to declaration (supplier with individual tax number 666666666666) – reduction of amount of negative value in the amount of 100 000 UAH;
- payer declares correct value of line “Amount of negative value not exceeding amount calculated according to Paragraph 2001.3 Article 2001 Section V of the Tax Code of Ukraine at the time of filing tax declaration, minus amount credited to reduce amount of VAT debt (line 20 - line 20.1 of declaration of the reporting (tax) period)” in the amount of 1 190 000 UAH.
Values of other lines do not require correction.
Therefore, table 1 of annex 2 to the clarifying calculation of the VAT liabilities in connection with correction of self-identified errors will contain the following information regarding the clarified indicators:
| (UAH) | |||||||||||||
| № | Reporting (tax) period in which negative value arose * | Supplier (individual tax number or conditional individual tax number)** | Negative value (line 19 of declaration): | ||||||||||
| period for preparing tax invoice, adjustment calculation to quantitative and cost indicators, or other documents | amount | including: |
| ||||||||||
| sign of negative value (column 6) received by legal successor from the reorganized taxpayer *** | amount that is credited to reduce amount of the VAT debt (line 20.1 of declaration) | amount declared for budgetary refunding in declaration for the current reporting (tax) period, actually paid by the recipient of products / services in previous and reporting (tax) periods to suppliers of products / services or to the State budget of Ukraine (from column 6)**** (line 20.2 of declaration) | amount that is included in tax credit of the next reporting (tax) period (line 21 of declaration) |
| |||||||||
| month | year |
| |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| |||
| 1 | 6 | 2024 | 111111111111 | 6.2024 | -50 000 |
|
|
| -50 000 |
| |||
| 2 | 7 | 2024 | 111111111111 | 6.2024 | 50 000 |
|
|
| 50 000 |
| |||
| 3 | 9 | 2024 | 222222222222 | 9.2024 | -100 000 |
|
| -100 000 |
|
| |||
| 4 | 9 | 2024 | 333222222222 | 9.2024 | 100 000 |
|
| 100 000 |
|
| |||
| 5 | 10 | 2024 | 444444444444 | 10.2024 | -30 000 |
|
| -30 000 |
|
| |||
| 6 | 10 | 2024 | 444444444444 | 10.2024 | 30 000 |
|
|
| 30 000 |
| |||
| 7 | 10 | 2024 | 555555555555 | 10.2024 | -300 000 |
|
| -300 000 |
|
| |||
| 8 | 10 | 2024 | 555555555555 | 10.2024 | 200 000 |
|
| 200 000 |
|
| |||
| 9 | 10 | 2024 | 666666666666 | 10.2024 | -100 000 |
|
| -100 000 |
|
| |||
| Total | -200 000 |
|
| -230 000 | 30 000 |
| |||||||
| Amount of negative value not exceeding amount calculated according to Paragraph 2001.3 Article 2001 Section V of the Code at the time of filing tax declaration, minus amount credited to reduce amount of the VAT debt (line 20 - line 20.1 of declaration for the reporting (tax) period) | 1 190 000 | ||||||||||||
