Is it necessary to fill in Table 1.1 and Table 2.1 of Annex (D1) to the VAT declaration submitted for reporting periods during which the martial law is established according to the law?Chapter: News

Submitting the VAT declarations for reporting periods during which the martial law is established according to the law, which reflects tax liabilities on the basis of primary (settlement) documents available to the payer and not confirmed by tax invoices / adjustment calculations registered in the Unified Register of Tax Invoices, the taxpayers may not fill in Table 1.1 "Information on included amounts of the value added tax specified in tax invoices not registered in the Unified Register of Tax Invoices on the date of filing in the value added tax declaration to the amount of tax liabilities for the reporting (tax) period" of Annex (D1) to the VAT declaration (hereinafter – Table 1.1).

At the same time, if possible, the taxpayers can reflect in Table 1.1 information on the VAT amounts included in tax liabilities for the reporting (tax) period, not confirmed by tax invoices registered in the Unified Register of Tax Invoices and adjustment calculations on the date of filing in the VAT declaration. Further, data of such Table will facilitate registration of tax invoices and adjustment calculations at the expense of SExcess indicator (second registration limit, calculated according to Paragraph 200, Note 1.9 of Article 200, Note 1 of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments).

Amounts of the VAT credit formed on the basis of primary (settlement) documents received from suppliers of goods / services should be reflected by the VAT payers in Table 2.1. "Information on acquisition with the value added tax subject to taxation at the basic rate and 7% and 14% rates" of Annex (D1) to the VAT declaration; at the same time buyer, if possible, includes in the Application for seller of goods / services errors in specifying mandatory requisites of tax invoice and / or violation of deadlines by the seller for registration in the Unified Register of Tax Invoices of tax invoice and / or adjustment calculation of Annex 7 to the VAT declaration (submission of such Application has no consequences of prosecution).

 

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