By its order №21 dd. January 28, 2016, the Ministry of Finance has approved the new procedures of administration of value added tax, Minfin reports.
The relevant order of the Ministry of Finance On Approval of Forms and Procedure of Filling and Presentation of VAT Tax Reporting has been published in the Uriadovyi Kurier.
“Approved: VAT tax reporting form, refining calculation form of VAT tax liabilities due to correction of independently discovered mistakes, calculation form of tax liabilities, accrued by the service recipient, not registered as the VAT taxpayer, which are supplied by non-residents, including their permanent representative offices, unregistered as the VAT taxpayers, on the customs territory of Ukraine, - Deputy Minister of Finance Elena Makeeva wrote in her Facebook”.
She also noted that the procedure of filling and presentation of VAT tax reporting has been approved.
