{"id":249223,"date":"2020-03-16T07:31:01","date_gmt":"2020-03-16T05:31:01","guid":{"rendered":"https:\/\/eba.com.ua\/?p=249223"},"modified":"2020-03-17T16:58:41","modified_gmt":"2020-03-17T14:58:41","slug":"onovleno-formu-deklaratsiyi-z-podatku-na-prybutok-ta-deklaratsiyi-z-podatku-na-dodanu-vartist","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/onovleno-formu-deklaratsiyi-z-podatku-na-prybutok-ta-deklaratsiyi-z-podatku-na-dodanu-vartist\/","title":{"rendered":"[:ua]\u041e\u043d\u043e\u0432\u043b\u0435\u043d\u043e \u0444\u043e\u0440\u043c\u0443  \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0457 \u0437 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043d\u0430 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a \u0442\u0430 \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0457 \u0437 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043d\u0430 \u0434\u043e\u0434\u0430\u043d\u0443 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c[:en]New Templates for CIT and VAT Declarations[:]"},"content":{"rendered":"<p><\/p>\n\t<div class=\"img-with-caption img-with-caption--speaker img-left animate-block animate-block--before\">\n\t\t<div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2020\/03\/Shcherbak.jpg\">\n\n\t\t\t\t\t\t\t<h4>Yuliia Shcherbak<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t<span>Tax Expert of Accountor Ukraine<\/span>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n<p><span data-contrast=\"auto\">Accountor<\/span> <span data-contrast=\"auto\">informs<\/span> <span data-contrast=\"auto\">that<\/span> <span data-contrast=\"auto\">by<\/span> <span data-contrast=\"auto\">Decree<\/span> <span data-contrast=\"auto\">No<\/span><span data-contrast=\"auto\">. 488 <\/span><span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">14.11.2019<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">Ministry<\/span> <span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">Finance<\/span><span data-contrast=\"auto\"> of Ukraine<\/span> <span data-contrast=\"auto\">approved<\/span> <span data-contrast=\"auto\">changes<\/span> <span data-contrast=\"auto\">in<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">template<\/span> <span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">the<\/span><span data-contrast=\"auto\"> i<\/span><span data-contrast=\"auto\">ncome <\/span><span data-contrast=\"auto\">t<\/span><span data-contrast=\"auto\">ax<\/span> <span data-contrast=\"auto\">and<\/span> <span data-contrast=\"auto\">the value<\/span><span data-contrast=\"auto\">-added tax (further: VAT)<\/span> <span data-contrast=\"auto\">declarations for companies. <\/span><span data-contrast=\"auto\">This decree entered into force on 01.01.2020, that is why from January 2020 onward, companies <\/span><span data-contrast=\"auto\">must<\/span> <span data-contrast=\"auto\">file them in accordance with the new templates.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">It<\/span> <span data-contrast=\"auto\">should<\/span> <span data-contrast=\"auto\">be<\/span> <span data-contrast=\"auto\">noted<\/span> <span data-contrast=\"auto\">that<\/span> <span data-contrast=\"auto\">main<\/span><span data-contrast=\"auto\">ly<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">report<\/span> <span data-contrast=\"auto\">templates<\/span> <span data-contrast=\"auto\">were<\/span> <span data-contrast=\"auto\">updated<\/span> <span data-contrast=\"auto\">due<\/span> <span data-contrast=\"auto\">to<\/span> <span data-contrast=\"auto\">cancelation<\/span> <span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">tax<\/span> <span data-contrast=\"auto\">perks<\/span> <span data-contrast=\"auto\">amounts<\/span> <span data-contrast=\"auto\">r<\/span><span data-contrast=\"auto\">eport<\/span><span data-contrast=\"auto\">.<\/span><span data-contrast=\"auto\"> Because of this, t<\/span><span data-contrast=\"auto\">he<\/span><span data-contrast=\"auto\"> new annex titled <\/span><span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">\u041f\u041f<\/span><span data-contrast=\"auto\">\u201d<\/span><span data-contrast=\"auto\">\u202f<\/span><span data-contrast=\"auto\">\u201cInformation on tax perks amounts&#8221; was added to the <\/span><span data-contrast=\"auto\">Corporate Income Tax (further: <\/span><span data-contrast=\"auto\">CIT<\/span><span data-contrast=\"auto\">)<\/span><span data-contrast=\"auto\"> declaration, and a relevant cell <\/span><span data-contrast=\"auto\">appeared in<\/span><span data-contrast=\"auto\"> the table of annexes. <\/span><span data-contrast=\"auto\">Like the template of tax perks amounts report, the <\/span><span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">\u041f\u041f<\/span><span data-contrast=\"auto\">\u201d<\/span> <span data-contrast=\"auto\">annex <\/span><span data-contrast=\"auto\">include<\/span><span data-contrast=\"auto\">s<\/span><span data-contrast=\"auto\"> the following data:\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Name<\/span> <span data-contrast=\"auto\">and<\/span> <span data-contrast=\"auto\">code<\/span> <span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">tax<\/span> <span data-contrast=\"auto\">perk<\/span> <span data-contrast=\"auto\">according<\/span> <span data-contrast=\"auto\">to<\/span> <span data-contrast=\"auto\">perk<\/span> <span data-contrast=\"auto\">catalog<\/span> <span data-contrast=\"auto\">approved<\/span> <span data-contrast=\"auto\">by<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">SFS<\/span><span data-contrast=\"auto\">;<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Amount of tax perks<\/span><span data-contrast=\"auto\">;<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Timespan<\/span> <span data-contrast=\"auto\">when<\/span> <span data-contrast=\"auto\">tax<\/span> <span data-contrast=\"auto\">perks<\/span> <span data-contrast=\"auto\">were<\/span> <span data-contrast=\"auto\">used<\/span> <span data-contrast=\"auto\">in<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">reporting<\/span> <span data-contrast=\"auto\">period<\/span><span data-contrast=\"auto\">;<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Amount<\/span> <span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">tax<\/span> <span data-contrast=\"auto\">perks<\/span> <span data-contrast=\"auto\">used<\/span> <span data-contrast=\"auto\">for <\/span><span data-contrast=\"auto\">the<\/span><span data-contrast=\"auto\"> specific purpose<\/span><span data-contrast=\"auto\">(s) these perks may be used for.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<\/ul>\n<p aria-level=\"5\"><span data-contrast=\"auto\">The<\/span> <span data-contrast=\"auto\">annexes<\/span> <span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">\u041f\u041d<\/span><span data-contrast=\"auto\">\u201d<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">\u0412\u041f<\/span><span data-contrast=\"auto\">\u201d<\/span> <span data-contrast=\"auto\">and<\/span> <span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">\u0420\u0406<\/span><span data-contrast=\"auto\">\u201d<\/span> <span data-contrast=\"auto\">have also been amended. E.g., in <\/span><span data-contrast=\"auto\">comment<\/span><span data-contrast=\"auto\"> to Annex <\/span><span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">\u041f\u041d<\/span><span data-contrast=\"auto\">\u201d<\/span><span data-contrast=\"auto\">, it is now required to indicate the full name of the non-resident party and their location as it is stated in the contract\/agreement.\u00a0 <\/span><span data-contrast=\"auto\">The <\/span><span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">\u0412\u041f<\/span><span data-contrast=\"auto\">\u201d<\/span> <span data-contrast=\"auto\">Annex now has a table for the annexes to declaration <\/span><span data-contrast=\"auto\">which have been <\/span><span data-contrast=\"auto\">submitted <\/span><span data-contrast=\"auto\">(that is, <\/span><span data-contrast=\"auto\">financial statement forms for the reporting <\/span><span data-contrast=\"auto\">period<\/span><span data-contrast=\"auto\">\/<\/span><span data-contrast=\"auto\">tax<\/span><span data-contrast=\"auto\"> period in question<\/span><span data-contrast=\"auto\">)<\/span><span data-contrast=\"auto\">. <\/span><span data-contrast=\"auto\">T<\/span><span data-contrast=\"auto\">he <\/span><span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">\u0420\u0406<\/span><span data-contrast=\"auto\">\u201d<\/span><span data-contrast=\"auto\">\u202f<\/span><span data-contrast=\"auto\">Annex <\/span><span data-contrast=\"auto\">lists<\/span> <span data-contrast=\"auto\">the<\/span><span data-contrast=\"auto\"> updated<\/span><span data-contrast=\"auto\"> names of tax differences for financial operations which the financial result is increased by before taxes in lines\u00a0 <\/span><span data-contrast=\"auto\">3.<\/span><span data-contrast=\"auto\">1.6,\u202f3.1.6.1,\u202f3.1.6.2\u202f<\/span><span data-contrast=\"auto\">and<\/span><span data-contrast=\"auto\">\u202f3.1.7.<\/span> <span data-contrast=\"auto\">T<\/span><span data-contrast=\"auto\">h<\/span><span data-contrast=\"auto\">us, <\/span><span data-contrast=\"auto\">now, the annexes fully comply with the norms established in the Tax Code of Ukraine.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<p aria-level=\"5\"><span data-contrast=\"auto\">Canceling<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">perk<\/span> <span data-contrast=\"auto\">report<\/span> <span data-contrast=\"auto\">has<\/span> <span data-contrast=\"auto\">also<\/span> <span data-contrast=\"auto\">resulted in certain changes in<\/span> <span data-contrast=\"auto\">VAT<\/span> <span data-contrast=\"auto\">declaration, i.e.<\/span><span data-contrast=\"auto\">:\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Update of t<\/span><span data-contrast=\"auto\">he<\/span> <span data-contrast=\"auto\">whole<\/span> <span data-contrast=\"auto\">annex<\/span><span data-contrast=\"auto\"> 6 <\/span><span data-contrast=\"auto\">regarding<\/span> <span data-contrast=\"auto\">the <\/span><span data-contrast=\"auto\">VAT<\/span> <span data-contrast=\"auto\">which<\/span> <span data-contrast=\"auto\">has<\/span> <span data-contrast=\"auto\">not<\/span> <span data-contrast=\"auto\">been<\/span> <span data-contrast=\"auto\">paid<\/span> <span data-contrast=\"auto\">in<\/span> <span data-contrast=\"auto\">full<\/span> <span data-contrast=\"auto\">or<\/span> <span data-contrast=\"auto\">in<\/span> <span data-contrast=\"auto\">part<\/span> <span data-contrast=\"auto\">because<\/span> <span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">tax<\/span> <span data-contrast=\"auto\">perks the company ha<\/span><span data-contrast=\"auto\">s<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">whereas the amount of the perks obtained for the period shall be shown in a special cell (in the \u201cTotal\u201d line of <\/span><span data-contrast=\"auto\">t<\/span><span data-contrast=\"auto\">able 2 of <\/span><span data-contrast=\"auto\">a<\/span><span data-contrast=\"auto\">nnex 6);\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Change of<\/span> <span data-contrast=\"auto\">procedure<\/span> <span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">filling<\/span> <span data-contrast=\"auto\">out<\/span> <span data-contrast=\"auto\">and<\/span> <span data-contrast=\"auto\">filing<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">VAT<\/span> <span data-contrast=\"auto\">declaration<\/span><span data-contrast=\"auto\">. <\/span><span data-contrast=\"auto\">E<\/span><span data-contrast=\"auto\">.<\/span><span data-contrast=\"auto\">g<\/span><span data-contrast=\"auto\">., <\/span><span data-contrast=\"auto\">formulas<\/span> <span data-contrast=\"auto\">are<\/span> <span data-contrast=\"auto\">provided<\/span> <span data-contrast=\"auto\">to<\/span> <span data-contrast=\"auto\">calculate<\/span> <span data-contrast=\"auto\">tax<\/span> <span data-contrast=\"auto\">perks<\/span> <span data-contrast=\"auto\">amounts<\/span> <span data-contrast=\"auto\">for<\/span> <span data-contrast=\"auto\">annex<\/span><span data-contrast=\"auto\"> 6 <\/span><span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">declaration<\/span><span data-contrast=\"auto\">.<\/span> <span data-contrast=\"auto\">Besides, companies shall enter the<\/span><span data-contrast=\"auto\">\u202f\u201c99999999\u201d<\/span> <span data-contrast=\"auto\">code in annex 6 in case if the perk code <\/span><span data-contrast=\"auto\">cannot<\/span><span data-contrast=\"auto\"> be found in tax perk catalogs as of the date when the declaration is filed<\/span><span data-contrast=\"auto\">;<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Making<\/span> <span data-contrast=\"auto\">adjustments<\/span> <span data-contrast=\"auto\">and<\/span> <span data-contrast=\"auto\">corrections<\/span><span data-contrast=\"auto\"> (<\/span><span data-contrast=\"auto\">editing<\/span><span data-contrast=\"auto\">) <\/span><span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">main<\/span> <span data-contrast=\"auto\">part<\/span> <span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">declaration<\/span> <span data-contrast=\"auto\">and<\/span> <span data-contrast=\"auto\">its<\/span> <span data-contrast=\"auto\">annexes<\/span><span data-contrast=\"auto\">. <\/span><span data-contrast=\"auto\">E<\/span><span data-contrast=\"auto\">.<\/span><span data-contrast=\"auto\">g<\/span><span data-contrast=\"auto\">., <\/span><span data-contrast=\"auto\">due<\/span> <span data-contrast=\"auto\">to<\/span> <span data-contrast=\"auto\">implementation<\/span> <span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">IBAN<\/span> <span data-contrast=\"auto\">international<\/span> <span data-contrast=\"auto\">standards<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">MFO<\/span> <span data-contrast=\"auto\">sort<\/span> <span data-contrast=\"auto\">codes<\/span> <span data-contrast=\"auto\">have<\/span> <span data-contrast=\"auto\">been<\/span> <span data-contrast=\"auto\">removed<\/span> <span data-contrast=\"auto\">from<\/span> <span data-contrast=\"auto\">annex<\/span><span data-contrast=\"auto\"> 4 <\/span><span data-contrast=\"auto\">on<\/span> <span data-contrast=\"auto\">VAT<\/span> <span data-contrast=\"auto\">refund<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">as<\/span> <span data-contrast=\"auto\">they have become <\/span><span data-contrast=\"auto\">redundant.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\" data-wac-het=\"1\">\u00a0<\/span><\/li>\n<\/ul>\n<p aria-level=\"5\"><span data-contrast=\"auto\">So<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">with<\/span> <span data-contrast=\"auto\">reference<\/span> <span data-contrast=\"auto\">to<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">subject<\/span> <span data-contrast=\"auto\">mentioned<\/span> <span data-contrast=\"auto\">above<\/span><span data-contrast=\"auto\">,\u00a0 <\/span><span data-contrast=\"auto\">we<\/span> <span data-contrast=\"auto\">would<\/span> <span data-contrast=\"auto\">like<\/span> <span data-contrast=\"auto\">to<\/span><span data-contrast=\"auto\"> drive<\/span> <span data-contrast=\"auto\">your<\/span> <span data-contrast=\"auto\">attention<\/span> <span data-contrast=\"auto\">to<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">fact<\/span> <span data-contrast=\"auto\">that<\/span> <span data-contrast=\"auto\">CIT<\/span> <span data-contrast=\"auto\">declaration<\/span> <span data-contrast=\"auto\">has<\/span> <span data-contrast=\"auto\">undergone<\/span> <span data-contrast=\"auto\">certain<\/span> <span data-contrast=\"auto\">changes<\/span> <span data-contrast=\"auto\">in<\/span> <span data-contrast=\"auto\">main<\/span> <span data-contrast=\"auto\">body<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">description<\/span> <span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">line<\/span><span data-contrast=\"auto\"> 26,\u00a0 <\/span><span data-contrast=\"auto\">in<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">comment<\/span><span data-contrast=\"auto\">s<\/span> <span data-contrast=\"auto\">on<\/span> <span data-contrast=\"auto\">filing<\/span> <span data-contrast=\"auto\">annexes<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">in<\/span> <span data-contrast=\"auto\">annexes<\/span> <span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">\u0420\u0406<\/span><span data-contrast=\"auto\">\u201d<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">\u041f\u041d<\/span><span data-contrast=\"auto\">\u201d<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">\u0412\u041f<\/span><span data-contrast=\"auto\">\u201d<\/span><span data-contrast=\"auto\"> and <\/span><span data-contrast=\"auto\">it now has<\/span><span data-contrast=\"auto\"> a new annex: <\/span><span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">\u041f\u041f<\/span><span data-contrast=\"auto\">\u201d<\/span><span data-contrast=\"auto\"> (<\/span><span data-contrast=\"auto\">regarding tax perks).\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Regarding<\/span> <span data-contrast=\"auto\">VAT<\/span> <span data-contrast=\"auto\">declaration<\/span><span data-contrast=\"auto\">:<\/span> <span data-contrast=\"auto\">apart<\/span> <span data-contrast=\"auto\">from<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">fact<\/span> <span data-contrast=\"auto\">that<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">main<\/span> <span data-contrast=\"auto\">body<\/span> <span data-contrast=\"auto\">and<\/span> <span data-contrast=\"auto\">annexes<\/span> <span data-contrast=\"auto\">have<\/span> <span data-contrast=\"auto\">undergone<\/span> <span data-contrast=\"auto\">certain<\/span> <span data-contrast=\"auto\">editing<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">form<\/span> <span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">adjustment calculation of VAT liabilities (which is filed when a mistake is corrected by the company) has been changed as well. <\/span><span data-contrast=\"auto\">However<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">most<\/span> <span data-contrast=\"auto\">important<\/span> <span data-contrast=\"auto\">change<\/span> <span data-contrast=\"auto\">was<\/span> <span data-contrast=\"auto\">the<\/span> <span data-contrast=\"auto\">update<\/span> <span data-contrast=\"auto\">of<\/span> <span data-contrast=\"auto\">annex<\/span><span data-contrast=\"auto\"> 6 <\/span><span data-contrast=\"auto\">concerning<\/span> <span data-contrast=\"auto\">tax<\/span> <span data-contrast=\"auto\">perks<\/span><span data-contrast=\"auto\">.<\/span><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Accountor informs that by Decree No. 488 of 14.11.2019 the Ministry of Finance of Ukraine approved changes in the template of the income tax and the value-added tax (further: VAT) declarations for companies. This decree entered into force on 01.01.2020, that is why from January 2020 onward, companies must file them in accordance with the [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":249227,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New Templates for CIT and VAT Declarations - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/onovleno-formu-deklaratsiyi-z-podatku-na-prybutok-ta-deklaratsiyi-z-podatku-na-dodanu-vartist\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New Templates for CIT and VAT Declarations - European Business Association\" \/>\n<meta property=\"og:description\" content=\"Accountor informs that by Decree No. 488 of 14.11.2019 the Ministry of Finance of Ukraine approved changes in the template of the income tax and the value-added tax (further: VAT) declarations for companies. 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