The Ministry of Revenues approved a new VAT declaration format

Автор: admin_dev
The Ministry of Revenues approved a new VAT declaration format

According to the order registered on December 11, 2013, No. 2094/24626, the Ministry of Revenues by order No. 678 dated 13.11.2013 approved a new VAT declaration form, which introduced a number of changes.

Содержание статьи:

According to the order registered on December 11, 2013,No. 2094/24626, the Ministry of Revenues by order No. 678 dated 13.11.2013 approved a new VAT declaration form, which introduced a number of changes. Thus, the Ministry approved:

  • VAT tax declaration;
  • Form of the amended VAT calculation, in connection with errors that were identified independently;
  • Calculation of liabilities charged to a taxpayer not registered as a VAT payer, in connection with their provision to non-residents who are not registered in the customs territory of Ukraine as taxpayers;
  • Procedure for filling out and submitting the VAT report.

Compared to the current form – the new one includes some changes and three added lines:

  • Item “5.1” in the “Tax liabilities” section provides for a separate indication of the amounts of goods exported outside Ukraine that are exempt from VAT payment according to Article 197, subsection 2 of Section XX of the Tax Code of Ukraine;
  • Item “16.1.4” of the “Tax credit” section for reflecting the adjustment of the cost of services, goods and non-current assets purchased with VAT that are used in transactions exempt from this tax.

The innovations also affected the following appendices: 6 (certificate), 5 (breakdown of tax liability and tax credit by counterparties), 3 (calculation of budget reimbursement), 1 (calculation of VAT amount adjustments).

The order has already been signed and registered with the Ministry of Justice and comes into force on the day of its official publication.

If the tax authorities do not traditionally intervene with an illegal demand to submit the new form earlier than provided by the Tax Code, the new form should be submitted starting from:

  • Regarding monthly reporting, starting from February 2014 for January;
  • April-May 2014 for the 1st quarter of 2014.