Applications Creation to VAT Declaration

Application 1

Application 1 refers to the information about the tax amounts of the value added specified in tax invoices/calculations of adjustments to tax invoices that are not registered in the Unified Register of Tax Invoices, and about the tax credit taking into account its adjustment (A1). A1 contains 5 tables: Tables 1.1, 1.2 and 1.3 are displaying Tax Liabilities and Tables 2.1 and 2.2 Tax Deduction as well.

To generate an Application 1:

1 - Click , which opens the Search function, and enter the VAT Declaration List. Then click on the corresponding link. 2 - On the VAT Declaration List page, click Create a new entry. 3 - On the VAT Declaration page, select the Reporting period. 4 - Start the function Fill Application 1 in menu Fill Declaration.

Data filling

Table 1.1

Information on the included VAT amounts specified in the Tax Invoices that are not registered in the Unified Register of Tax Invoices as of the date of filing the VAT Tax Declaration to the amount of tax liabilities for the reporting (tax) period. Data for generation of Table 1.1 lines of Application 1 are selected as follows:

1. The Sales Tax Invoice table is filtered:

• Document type = Sales Tax Invoice
• Status = Posted
• Registration confirmed = No
• The date of inclusion in the VAT Declaration is included in the period for which the current Declaration is formed.

2. The Table 1.1 fields are filled in accordance with the following logic: for each VAT Invoice that corresponds to the filter, a particular line will be created. The following fields are automatically filled in:

• Table No. = Table 1.1.
• VAT Registration No. - filled in from the Sales VAT Invoice.
• Period of VAT Invoice - filled in based on the field Sales VAT Invoice Issue Date.
• VAT Invoice No. - filled in on the basis of the Number of the external document according to the Sales VAT Invoice.
• Amount Excl. VAT, Amount Excl. VAT 7%, Amount Excl. VAT 14% - the values of these fields correspond to the tax base in the Sales VAT Invoice for 20%, 7%, 14% and 0% VAT, respectively.
• VAT Amount, VAT Amount 7%, VAT Amount 14% - the values of these fields correspond to the amount of VAT on Sales VAT Invoice with the rate of 20%, 7% and 14% respectively.
• Issue Date - is filled in from the Sales VAT Invoice from the corresponding field.
• Non Production Use - filled in on the basis of the VAT Inv.Keeping Reason specified in the Sales VAT Invoice. If for the choosen VAT Inv.Keeping Reason the field Non-productive use = Yes, then for Table 1.1 generating of Appendix 1 of the VAT Declaration, fill in this field.
• Service Import - filled in based on the VAT Business Posting Group specified for the Sales VAT Invoice. If for this VAT Business Posting group, the value of the Import Services field = Yes, then, when Table 1.1 is generating an Appendix 1 of the VAT Declaration, fill in this field.

Note: If there is a VAT Declaration Setup Line where Line Type = Application 1 and the line formula contains an entry with Table Number Filter = Table 1.1, and in that entry the flag Exclude VAT Business Posting Group from Appendix is set and a VAT Business Posting Group is specified, then the system excludes from Table 1.1 all Sales VAT Invoices that have the matching VAT Business Posting Group.

Table 1.2

Information on adjustment of tax liabilities in accordance with Article 192, Clause 198.5 of Article 198 and Clause 199.1 of Article 199 of Section V of the Code in the event of an increase in the amount of compensation for the tax reporting period on the basis of adjustment calculations drawn up in the tax reporting period and not registered in the Unified Register of VAT Invoices as of the date of submission of the VAT Declaration. Only Appendix 2 for increase are displayed.
Data for generation of rows in Table 1.2 of Application 1 are selected as follows:

1. The Sales Tax Invoice table is filtered:

• Document type = Application 2
• Status = Posted
• Registration confirmed = No
• The date of inclusion in the VAT Declaration is included in the period for which the current Declaration is formed.
• VAT amount by lines > 0

2. The Table 1.2 fields are filled in accordance with the following logic: for each VAT Invoice (Document type = Application 2) that corresponds to the filter will be created a particular line. The following fields are automatically filled in:

• Table No. = Table 1.2.
• VAT Registration No. - filled in from Application 2 (Sales VAT Invoice).
• Period of VAT Invoice - filled in based on the field Sales VAT Invoice Issue Date of Application 2 (Sales Tax Invoice).
• VAT Invoice No. - filled in on the basis of the Number of the external document according to Application 2 (Sales VAT Invoice).
• Amount Excl. VAT, Amount Excl. VAT 7%, Amount Excl. VAT 14% - the values of these fields correspond to the tax base in the Application 2 (Sales VAT Invoice) for 20%, 7%, 14% and 0% VAT, respectively.
• VAT Amount, VAT Amount 7%, VAT Amount 14% - the values of these fields correspond to the amount of VAT by Application 2 (Sales VAT Invoice) with the rate of 20%, 7% and 14% respectively.
• Issue Date - filled in from Application 2 (Sales VAT Invoice) from the corresponding field.
• Non Production Use - filled in on the basis of the VAT Inv.Keeping Reason specified in the Application 2 (Sales VAT Invoice). If for the choosen VAT Inv.Keeping Reason the field Non-productive use value = Yes, then for Table 1.1 generating Appendix 1 of the VAT Declaration, fill in this field.
• Service Import - filled in based on the VAT Business Posting Goup specified for the Application 2 (Sales VAT Invoice). If for this VAT Business Posting Group the value of the Import Services field = Yes, then, when Table 1.1 is generating Appendix 1 of the VAT Declaration, fill in this field.
• Tax Recalculation - determines whether the document is an annual recalculation of tax liabilities (if the value of the field Tax Recalculation = Yes, it is indicated on Appendix 2 (Sales VAT Invoice)).

Note: If there is a VAT Declaration Setup Line where Line Type = Application 1 and the line formula contains an entry with Table Number Filter = Table 1.2, and in that entry the flag Exclude VAT Business Posting Group from App. is set and a VAT Business Posting Group is specified, then the system excludes from Table 1.2 all Application 2 (Sales VAT Invoice) documents that have the matching VAT Business Posting Group.

Table 1.3

Information on the adjustment of tax liabilities for export operations outside the customs territory of Ukraine in the customs regime of export of certain types of goods. Data for generation of rows in Table 1.3 of Application 1 are selected as follows:

1. The Sales Tax Invoice table is filtered:

• Document type = Application 2
• Status = Posted
• Registration confirmed = Yes
• The date of inclusion in the VAT Declaration is included in the period for which the current Declaration is generated
• Application 2 (Sales VAT Invoice) specifies the VAT Inv.Keeping Reason for which Export Security = Yes
• Adjustment characteristic for export = Change of VAT rate or Matching of CD and VAT Invoice data.

2. The Table 1.3 fields are filled in according to the following logic: for each VAT Invoice (Document type = Application 2) that corresponds to the filter, a particular line will be created. The following fields are automatically filled in:

• Table No. = Table 1.3.
• VAT Registration No. - filled in from the Application 2 (Sales VAT Invoice).
• Period of VAT Invoice - filled in based on the field Sales VAT Invoice Issue Date of Application 2 (Sales VAT Invoice).
• VAT Invoice No. - filled in on the basis of the Number of the external document according to Application 2 (Sales VAT Invoice).
• Correction for Export - is filled in based on the corresponding field in Application 2 (Sales VAT Invoice).
• Original invoice for Application 2 - fill in the external number of the VAT Invoice that is specified for Application 2 (Sales VAT Invoice) in the Original invoice for Application 2 field.
• Amount Excl. VAT, Amount Excl. VAT 14% - the values of these fields correspond to the tax base in Application 2 (Sales VAT Invoice) for 20% and 14% VAT, respectively. But the field is filled in only when the Adjustment Characteristic for export = Matching CD and VAT Invoice data.
• VAT Amount, VAT Amount 14% - the values of these fields correspond to the amount of VAT by Application 2 (Sales VAT Invoice) with the rate of 20% and 14% respectively.

Table 2.1

Information on acquisition transactions with VAT, which are subject to taxation at the basic rate and rates of 7% and 14%. Data for generation of rows in Table 2.1. of Application 1 are selected as follows:

1. The Sales Tax Invoice table is filtered:

• Document type = Tax Invoice
• Status = Posted
• The date of inclusion in the VAT Declaration is included in the period for which the current Declaration is generated
• Drawn up on a transaction exempt from taxation = No
• If there is a VAT Declaration Setup Line for which Line Type = Application 1, and there is an entry in the line formula for which Table Number Filter = Table 2.1, and the VAT Business Posting Group is specified in this entry, then we exclude all the VAT for this Business Posting Group. That is, for the Application 1 of Table 2.1, we select only those Purchase VAT Invoices for which the VAT Business Posting Group does not coincide with the one specified in the formula.
• The next step is to analyze the lines of the filtered Purchase VAT Invoice. If there is a VAT Declaration Setup Line for which Line Type = Application 1, and there is an entry in the line formula for which Table Number Filter = Table 2.1, and the VAT Product Posting Group is indicated in this entry, then we exclude all VAT Invoice lines for this VAT Product Posting Group. That is, for the Application 1 of Table 2.1, we select only those lines of the Purchase VAT Invoice for which the VAT Product Posting Group does not coincide with the one specified in the formula.

2. Filling in the fields for Table 2.1 is carried out according to the following logic: the data are grouped by VAT Registration number, that is, for each VAT Registration number from the selected Purchase VAT Invoice, a separate line is formed. Also, in separate lines, the amounts for the purchase of Fixed Assets are allocated.

The following fields are automatically filled in:

• Table No. = Table 2.1.
• VAT Registration No. - filled in from the Purchase VAT Invoice (amounts are grouped by VAT Registration number).
• Period of VAT Invoice - filled in on the basis of the Purchase VAT Invoice Issue Date field.
• Amount Excl. VAT, Amount Excl. VAT 7%, Amount Excl. VAT 14% - the values of these fields correspond to the base of tax for the selected lines of Purchase VAT Invoice for 20%, 7%, 14% and 0% VAT, respectively.
• VAT Amount, VAT Amount 7%, VAT Amount 14% - the values of these fields correspond to the amount of VAT of the selected lines of Purchase VAT Invoice with the rate of 20%, 7% and 14% respectively.
• The Purchase Fixed Assets indicator is set on purchase VAT invoice lines if the transaction is related to the acquisition of fixed assets. It ensures correct grouping and presentation of data in the VAT Declaration. Fixed asset purchase amounts are shown in separate lines of Table 2.1 of Application 1. The Base Amount and VAT Amount fields are hidden by default. They can be made available through table personalization. When exporting the XML file for upload to the tax reporting submission system, the system automatically summarizes the base amounts and VAT amounts for transactions related to the acquisition (construction, erection, or creation) of fixed assets. These amounts are displayed for reference purposes in separate lines of Table 2.1 of Appendix 1 for the reporting period.

Table 2.2

Information on adjustment of tax credit in accordance with Article 192 of Section V of the Code. Data for generation of rows in Table 2.2 of Application 1 are selected as follows:

1. The Purchase VAT Invoice table is filtered:

• Document type = Application 2
• Status = Posted
• Registration confirmed = Yes
• The date of inclusion in the VAT Declaration is included in the period for which the current Declaration is formed.
• Drawn up on a transaction exempt from taxation = No
• VAT amount by lines > 0
• If there is a VAT Declaration Setup Line where Line Type = Application 1 and the line formula contains an entry with Table Number Filter = Table 2.2, and in that entry the flag Exclude VAT Business Posting Group from App. is set and a VAT Business Posting Group is specified, then the system excludes from Table 2.2 all Purchase VAT Invoices that have the matching VAT Business Posting Group.
• The next step is to analyze the lines of the filtered Application 2 (Purchase VAT Invoice). If there is a VAT Declaration Setup Line where Line Type = Application 1, and the line formula contains an entry with Table Number Filter = Table 2.2, and in that entry a VAT Product Posting Group is specified, then the system excludes all lines of Application 2 (Purchase VAT Invoice) for that VAT Product Posting Group. That is, for Application 1 Table 2.2 we select only those lines of Application 2 (Purchase VAT Invoice) for which the VAT Product Posting Group does not match the one specified in the formula.

2. Filling in the fields for Table 2.2 is carried out according to the following logic: the data are grouped by VAT Registration number, that is, for each VAT Registration number from the selected Application 2 (Purchase VAT Invoice), a separate line is formed. Also, amounts for purchase of Fixed Assets are allocated into separate lines.

• Appendix 2 - a check mark is placed on all lines that are created automatically. If the user needs to display another document in Application 1 of table 2.2, create an Application 1 line manually and don’t enable the characteristic. Note: If there is a VAT Declaration Setup Line where Line Type = Application 1 and the line formula contains an entry with Table Number Filter = Table 2.2, and in that entry the flag Exclude VAT Business Posting Group from App. is set and a VAT Business Posting Group is specified, then the system excludes from Table 2.2 all Purchase VAT Invoices that have the matching VAT Business Posting Group.
• Period of Source-Document - displays the issue date of Appendix 2 to the purchase VAT invoice. If, within a single VAT Registration No., there are multiple Appendix 2 documents whose issue dates belong to different periods, the system will automatically create multiple lines for the VAT Registration No., summarizing the data by periods.

Available for manual entry:

• Cash method — mark this if the tax amounts are included in the tax credit under the cash method in accordance with Article 187, paragraph 187.10, of Section V of the Tax Codecs.

Note: If the VAT Declaration has a Report Type = Clarifying, then to form Application 1 when selecting data on the VAT Invoice lists, additional filters are imposed:

• Clarifying = Yes
• Clarifying period coincides with the period of the VAT Declaration, which we specify.

Peculiarities of exporting Application 1 in XML

Table 1.1

Table 1.1 consists of 2 parts, and exporting these parts occurs in different ways:

• Part 1 - for transactions in the customs territory of Ukraine that are tax deductible at the basic rate and rates of 7% and 14%. In this part we export those lines of the generated Application 1 of the Table 1.1, for which Import Services = No.
• Part 2 - for services received from a non-resident in the customs territory of Ukraine. In this part we export those lines of the generated Application 1 of Table 1.1, for which Import Services = Yes.

Table 1.2

Table 1.2 consists of 3 parts, and exporting these parts occurs in different ways:

• Part 1 - Adjustment of tax liabilities under Article 192 of Section V of the Code. In this part we export those lines of the generated Application 1 of Table 1.2, for which the VAT Registration No. is equal to 600000000000 with Tax Recalculation = No, as well as all lines for which the VAT Registration No. is not equal to 600000000000 or 500000000000.
• Part 2 - For services received from a non-resident in the customs territory of Ukraine. In this part we export those lines of the generated Application 1 of Table 1.2, for which VAT Registration No. is equal to 500000000000.
• Part 3 - Adjustment of tax liabilities in accordance with paragraph 199.1 of Article 199 of Section V of the Code in connection with the recalculation of the share of use of goods/services, fixed assets in taxable transactions, taking into account the actual volume of taxable and non-taxable transactions carried out during the year. In this part, we export those lines of the generated Application 1 of Table 1.2, for which the VAT Registration No. is equal to the 600000000000 and the value of the Tax Recalculation = Yes.

Application 2

Application 2 is calculation of the budget refund amount and the amount of negative value, which is credited to the tax credit of the next Tax reporting period (A2). Only 2 Application 2 tables can be filled automatically: Table 1 and Table 1.1. Before generating the Declaration, it is necessary to add VAT Declaration Setup Line on the line with Code = APP2 for automatic calculation of the value of the amount of the negative value not exceeding the amount calculated in accordance with paragraph 2001.3 of Article 2001 of Section V of the Code at the time of filing the tax return, minus the amount credited to the reduction of the amount of tax debt on value added tax (line 20 ‒ line 20.1) of the declaration of the Tax reporting period when uploading Application 2 to XML.

To generate Application 2: 1 - Click , which opens the Search function, and enter VAT Declaration. Click on the appropriate link. 2 - On the VAT Declaration list page, click Create a new entry. 3 - On the page of VAT Declaration card, select Reporting period. 4 – Run the Fill Application 2 function. 5 - On the Application 2 Reporting request page, choose how to fill in the A2 - the Application 2 of the origin field:

• Copy previous period - allows you to select lines A2 from the previous VAT declarations for copying.
• Application 1 Tables 2.1 and 1.3 - allows you to select previously issued Declarations or current Declaration and lines A1 (Tables 2.1 and 1.3).
• Purchase VAT Invoices - allows you to select specific posted Purchase VAT Invoices.

6 - On the request page, fill in Negative Amount field - it is the amount that will limit the amount for the lines/documents selected for filling in A2. If the sum of the selected lines exceeds the mentioned amount, no new A2 lines will be created, and the user will receive a notification.

7 - Depending on the chosen method of filling in the A2, you need to select Declarations and their lines or documents, on the request page to generate A2 lines.

Copy previous period

• Declaration No - drill down to the field and select the numbers of declarations for the previous or current accounting period.
• Application 2 lines - drill down into the field: lines A2 of Table 1 and Table 1.1 for the pre-selected VAT Declarations will be displayed. It should highlight those lines that need to be copied to the new A2. The factbox will display the sum of the selected rows according to Table 1 (rows according to Table 1.1 are not taken into account in the sum, because Table 1.1 is an explanation of the rows of Table 1).

Application 1 Tables 2.1 and 1.3

• Declaration number - drill down into the field and select the numbers of declarations for the previous or current accounting period in the Released status, the current VAT Declaration is also available if a negative value was formed in this declaration.
• Application 2 lines - drill down into the field: lines A1 of Table 2.1 will be displayed (Table where VAT Credit is displayed. It is information on value added tax acquisition transactions) and Tables 1.3 (table, which displays information on the adjustment of tax liabilities for export operations outside the customs territory of Ukraine in the customs regime of export of certain types of goods. Only those lines of table 1.3 are displayed that are created in Adjustment Calculation with the reason for correction 2). For pre-selected VAT Declarations, select the lines that you want to copy to the new A2. The factbox displays the sum of the selected lines. The sum of the rows in Table 1.3 is counted and transferred with the reverse sign.

Purchase VAT Invoices - it is recommended to use if a negative value takes form based of Customer Declaration.

• Purchase VAT Invoices - when you drill down in the field, a Purchase VAT Invoices list will be displayed that meet the following requirements:

  • Document Type = VAT Invoice
  • Status = Posted
  • Drawn up on a transaction exempt from taxation = No. When lines are generated, the selected documents are grouped by VAT Registration No and date of issue. For those A2 lines that are created on the basis of the VAT invoice with Source Type = Customs Declaration (CD), VAT Registration No. will be replaced by VAT Registration No from the Company Information. The factbox displays the sum of the selected documents.

8 - After the method of filling in the A2 is chosen and documents and lines of documents for generating the VAT Invoice are selected, the program fills the lines of Application 2 Table 1.

Fill in the data

Table 1

The following fields are filled in automatically when using the Fill Application 2 function:

• Table No. = Table 1 (rows generate automatically only according to Table 1).
• VAT Registration No..
• Period of Negative Amount - specifies the tax reporting period in which the negative value occurred.
• Period of VAT Invoice - specifies the period in which the VAT invoice was issued.
• Correction for Export - specifies the adjustment characteristic: 1 - bringing the data of CD and VAT Invoice into compliance after customs clearance. 2 - VAT rate change. Filled only for lines that are based on A1 lines of table 1.3. The value is copied from the selected lines, but for A2 only those lines of Table 1.3 are copied where the correction option = 2.
• VAT Amount - lines that are created on the basis of Table 1.3 are populated with the reverse sign.
• Next Period VAT Credit Amount - specifies the amount that is credited to the VAT credit of the next reporting period. This is automatically equal to the VAT amount.

There are also some fields that are available for manual filling:

• Received by the successor - specifies whether the successor is received from the reorganized taxpayer. The field can only be filled manually.
• Paid VAT Amount - specifies the amount that is credited in the reduction of the VAT debt.
• Budget compensation amount - specifies the amount declared to the budget refund in the Declaration for the current tax reporting period.

Note: If you change the value of the VAT Amount, Paid VAT Amount and Budget compensation amount fields, the program asks if you want to transfer the Amount to the VAT credit for the next period. If the user answers that it needs be transfered, then the VAT Credit Amount for the next period is calculated as VAT Amount - Tax Debt Reduction Amount - Amount to budget refund.

Table 1.1

Table 1.1 is filled automatically only if the user manually changes the value of the Budget compensation amount field for those lines of Table 1 A2 that are created according to Table 1.3 of A1. That is, for those lines of Table 1, A in which the option Correction for Export is filled. In this case, the line of Table 1.1 is automatically formed A2 to decrypt the amount that we demand to reimburse from the budget, which completely copies the value from the line of Table 1 A2.

Additionally, the following fields are filled in:

• Table No. = Table 1.1.
• Repayment period - specifies the period when the amount was actually paid in the previous and VAT reporting periods to the vendor or to the budget. The field must be filled manually. If not filled, an error will occur while issuing a VAT Declaration.
• Paid VAT Amount - specifies the amount of VAT paid for the selected purchase invoices. That is, the amount paid to the budget or vendor. The value is automatically equal to the Budget compensation amount of Annex 3 to VAT Declaration.

Application 3

Application 3 is application for the refund of the budget compensation amount and/or the amount of funds on the account in the system of electronic administration of VAT and/or taking into account the registration amount of the reorganized taxpayer in the calculation of the registration amount of the successor (A3). To generate Application 3: 1 - Click which opens the Search function and enter “VAT Declaration”. Click on the corresponding link. 2 - On the VAT Declarations List page, click Create a new entry. 3 - On the page of VAT Declaration, select the reporting period. 4 – Run the Fill Application 3 function. Only the generation of a line according to Table 0 is automatically provided. That is, the header of Application 3.

• Table No. = Table 0
• Amount - transferred from Declaration (the value from line 20.2.1)
• IBAN - from the IBAN field of the Company Information table
• Bank Name - from the Bank Name field of the Company Information table.

But you can also manually fill in the lines for:

Table 1

It is filled, if it is necessary to take into account a separate amount in the account of payment of monetary obligations or repayment of tax debt from other payments paid to the State Budget of Ukraine:

• Table No. = Table 1
• Amount
• Budget classification code
• IBAN

Table 2

The information is indicated only if the amount of funds in the account in the system of electronic administration of VAT exceeds the amount to be transferred to the budget, and if a decision is made to transfer them to the account of the payer in the bank/non-bank payment service provider or to the budget to repay the tax debt, which is reflected in the application.

• Table No. = Table 2
• Amount in System - specifies the amount of funds on the account in the system of electronic administration of VAT as of the date of filing the Declaration.
• Amount of Agreed Tax Liabilities - specifies the amount of agreed tax liabilities for tax of the current reporting period (Line 18 of the Declaration).
• Amount of the Tax Debt - specifies the amount of tax debt on tax at the date of filing.

Table 3

If it is required to transfer the amount of funds on the account in the system of electronic administration of VAT exceeding the amount to be transferred to the budget, transfer to the account with the bank/non-bank payment service provider in the amount specified in Table 3.

• Table No. = Table 3.
• Amount - transferred from Declaration.
• IBAN - from the IBAN field of the Company Information table.
• Bank Name - from the Bank Name field of the Company Information table.

Application 4

Application 4 is a calculation of VAT amounts not paid by a business entity to the budget in connection with receiving tax benefits, and/or indicators according to which enterprises (organizations) belong to the enterprise (organization) of persons with disabilities, and individual indicators determined by paragraph 68 of subsection 10 of section XX "Transitional provisions" of the Code (A4). Application 4 consists of 4 tables. Table 1 consists of 2 sub-items, which are programmatically indicated in Business Central as Table 1.1 and Table 1.2. We form lines only for Table 1 (1.1 and 1.2) and Table 2.

Prerequisites

Before generating Application 4, you need to fill in the VAT Business Group for Application 4 field on the VAT Setup (Ukraine) page. The VAT Business Group for Application 4 field specifies the VAT business posting group used to calculate Application 4 of the VAT Declaration. For the VAT business posting group specified in this field, the VAT Posting Setup must contain lines for the relevant VAT product posting groups with the VAT % field filled in. This value is used to determine the VAT rate when automatically populating the purchase volume of sold exempt goods in Table 2 of Application 4.

To generate Application 4: 1 - Click which opens the Search function and enter “VAT Declaration”. Click on the corresponding link. 2 - On the VAT Declarations List page, click Create to create a new entry. 3 - On the page of VAT Declaration, select the reporting period. 4 – Run the Fill Application 4 function.

Fill in the data

Data for the generation of lines of tables of Application 4 are selected according to the formula in the VAT Declaration Setup Line by line with Code = APP4: the lines of the Application are formed on the basis of the VAT Sales Invoice, which meet the following requirements:

• Posted status
• for the period from the start date of the period specified in formula in the Date Formula field until the end date of the current declaration period

For each Table of Application 4, lines corresponding to the parameters specified for a particular table are selected:

• Filter by table number (i.e. for each table, lines with their own formulas)
• VAT Document Type (VAT Invoice or Application 2)
• VAT Product Posting Group
• Filter by VAT Registration No.
• Expand Privileges - If you check the Expand Privileges field, separate lines for each privilege will be created for the table and the amounts will be grouped by privilege.
• Exclude VAT Bus. Group from Application – if this field is selected in the formula, tax invoices with the corresponding VAT business posting group are excluded from the table specified in the formula line of the Application.

Lines will be created for each table, grouped by table number, VAT Product Posting Group and privilege code (as configured). The lines will contain the following information:

• Table No. - filled in according to which table the row is formed on.
• Description - filled in from the description of the corresponding VAT Product Posting Group (VAT Product Posting Group specified in the settings of the line formula of the VAT Declaration).
• Article Code - filled in from the VAT Product Posting Group (VAT Product Posting Group specified in the settings of the line formula of the VAT Declaration).
• Privileges Code - filled in with the Privileges Code from the VAT Sales Invoice line, if the characteristic Privileges Code is set in the VAT Declaration Setup Line formula.
• Amount - amount of the tax base for the selected VAT Invoice lines.
• Purchase with a rate of 20% Rate, Purchase with a rate of 14% Rate, Purchase with a rate of 7% Rate, Purchase with a rate of 0% Rate – automatically populated for Table 2 lines based on the cost of goods sold under the corresponding sales tax invoices. The column is determined by the VAT rate according to the logic described below.
• VAT Amount – calculated only for Table 2 lines using the following formula: VAT Amount = (Amount 0,2) - (Purchase with a rate of 20% + Purchase with a rate of 14% + Purchase with a rate of 7% + Purchase with a rate of 0%) 0.2 but if this amount is < 0, VAT amount = 0.)

Note regarding the automatic population of the purchase volume of sold exempt goods in Table 2 For automatic filling of the fields Purchase with a rate of 20%, Purchase with a rate of 14%, Purchase with a rate of 7% and Purchase with a rate of 0% in Table 2 of Appendix 4, the program analyzes the product value chain for goods sold in the Sales VAT Invoice that are included in Table 2 of Appendix 4 and determines the cost of the goods.

To determine the VAT rate, the program finds the combination of VAT Business Posting Group and VAT Product Posting Group and analyzes the value of the %VAT field in VAT Posting Setup:

• for purchased goods, the combination is determined from the purchase document line;
• for manufactured or assembled goods, the VAT Product Posting Group is determined from the item card, and the VAT Business Posting Group is determined from the VAT Business Posting Group for Application 4 field on the VAT Setup (Ukraine) page.

On the basis of the value of the %VAT field, the cost of the goods is allocated to the corresponding field of Table 2: Purchase with a rate of 20%, Purchase with a rate of 14%, Purchase with a rate of 7% or Purchase with a rate of 0%.

Application 5

Application 5 - Calculation (recalculation) of the share of use of goods/services, fixed assets in taxable transactions (D5) - consists of 3 tables. But we can only generate data from Table 1 and Table 2. Appendix 5 - Calculation (recalculation) of the share of use of goods/services, non-current assets in taxable transactions (A5) - consists of 3 tables. But we can only generate data from Table 1 and Table 2.

Note: If there is a VAT Declaration Setup Line where Line Type = Application 1 and in the line formula an entry has Table Number Filter = Table 1 (Appendix 5), and in that entry the flag Exclude VAT Business Posting Group from Appendix is set and a VAT Business Posting Group is specified, then Sales VAT Invoices that have the matching VAT Business Posting Group are excluded from the calculation of Table 1 of Appendix 5. To generate Application 5: 1 - Click which opens the Search function and enter “VAT Declaration”. Click on the corresponding link. 2 - On the VAT Declarations List page, click Create to create a new entry. 3 - On the page of VAT Declaration, select the reporting period. 4 – Run the Fill Application 5 function. 5 – On the request page, select which table of Application 5 will be filled out:

• Table 1 (Calculate)
• Table 1 (Copy from previous one)
• Table 2

6 - If Table 1 is selected - choose on the query page which line will be filled in:

• 1 - Current calendar year: calculated in the declaration for December and used for recalculation of the results of the calendar year (goods/services, fixed assets), as well as during the next calendar year to determine the tax liability when filling out lines 4.1, 4.2 and 4.3 of the Declaration (goods/services, fixed assets)
• 2 - The first reporting tax period in which the following transactions are declared: applied during the current calendar year to determine the tax liability when filling out lines 4.1, 4.2 and 4.3 of the Declaration (goods/services, fixed assets); is calculated in the Declaration of the reporting period in which non-taxable transactions are declared for the first time.

Table 1

Filling in the data (Calculate):

Calculation of the share of use of goods/services and fixed assets in taxable/non-taxable transactions. Regardless of whether line 1 or line 2 is formed, the calculation takes place according to the same scheme. Data for the formation of the lines of Table 1 of Application 5 are selected according to the formula in the VAT Declaration Setup Line for the line with Code = APP5:

1. Total amount excluding VAT - is calculated on the basis of the lines of the Formula of the lines of the VAT Declaration, for which the value of the Column Tabl.1 App.5 field is 4 (i.e. these are the lines that make up the formula for Column 4 of Table 1).
   • Element type = Line - for the following lines, the sum consists of the following elements:
   • Amount of the value of the field of the current Declaration Amount excluding VAT or Specified volume of purchase excluding VAT (for clarifying declarations), on the line of the VAT Declaration, which coincides with the Line Code with the Element value in the formula.
   • The sum of the value of the Amount excluding VAT field or the Specified volume of purchase excluding VAT (for clarifying declarations), on the line of the VAT Declaration, which coincides with the Line Code with the value Element in the formula - for all issued Declarations for the period specified in the Formula line in the Date formula field. The resulting sum is rounded according to the Rounding Precision value in the Formula line:
   • Item type = VAT Sales Invoice - for such lines the amount is calculated on the basis of VAT Sales Invoices in the Posted status.
   • for the period from the start date of the period specified in Formula in the Formula date field to the end date of the current declaration period for which VAT values for the Business Posting Group, Measurements, ITN, VAT Document Type, VAT Registration are confirmed - coincide with the value in the Formula line.
   • if the Exclude VAT Bus. Group from App. field is selected and the VAT business posting group is filled in on the Formula line, sales tax invoices with the corresponding VAT business posting group are excluded from the calculation of Table 1 values in Appendix 5.
   • for the ones where VAT values of VAT Business Posting Group, Dimesions, VAT Registration No, VAT Document Type, VAT Invoce Registration are confirmed - coincide with the value in the Formula line.
   • for the ones where Clarifying = No - for non-clarifying Declarations.
   • if the VAT Declaration is Clarifying, then in the VAT Sales Invoice, this value has to be Clarifying = Yes. The clarification period shall correspond to the specified period of the Declaration. The amounts are taken from the lines filtered by the above criteria of the LV Sales from the Tax Base field.

The amounts are taken from the lines filtered by the above criteria for the VAT Sales Invoice from the Tax Base field. For the VAT Invioce lines from which the value of VAT parameters will be taken, the VAT Product group Privileges Code must coincide with the value in the Formula line.

The resulting sum is rounded according to the Rounding Precision value in the Formula line. All amounts received on the basis of Formula lines, according to the selected Operation Type in the Formula, are summed according to the formula to obtain the final amount that will be entered in the field of Table 1 line. 1 - Taxable transactions - the field is calculated based on the lines of the Formula setup for which the value of the Column Tabl.1 App.5 field is not equal to 4 (i.e. these are the lines that make up the formula for Column 5 of Table 1). Amounts are calculated similarly to the Total Amount excluding VAT field. 2 - VAT Allocation Ration - calculated as a coefficient by the following formula: Taxable transactions/Total amount excluding VAT * 100 3 - VAT Allocation Anti-ration - calculated by the following formula: 100 - Share of use.

Copy from previous one:

The data for generating the lines of Table 1 of Application 6 shall be copied from the previously issued VAT Declaration - from Line 1 of Table 1 of Application 5, regardless of which line is selected for filling. The fields Total amount excluding VAT, Taxable transactions, VAT Allocation Ration, VAT Allocation Anti-ration.

Table 2

Recalculation of the VAT Allocation Ration of goods/services and fixed assets in taxable transactions. Each line of Table 2 of Application 5 corresponds to one Adjustment Calculation (Annual recalculation). The following fields are filled in: 1 - AC number to compensating VAT Invoice - corresponds to the Adjustment Calculation external document number, which is defined as follows, that is VAT Sales Invoice is meeting the following criteria:

• Document type = Application 2
• Registration confirmed = Yes
• Status = Posted
• Date of inclusion in VAT Declaration - corresponds to the declaration period
• Annual recalculation = Yes 2 - Date of AC to compensating VAT Invoice - corresponds to Issue Date of adjustment calculation that was found there. 3 - Compensating VAT Invoice Number - corresponds to the External Document Number of VAT Sales Invoice, which is the Original Invoice for the adjustment calculation that was found there. 4 - Date of compensating VAT Invoice - corresponds to Issue Date of Original Invoice of adjustment calculation that was found there. 5 - Amount excluding VAT - corresponds to the Tax Base for the lines of the adjustment calculation that was found there, for which VAT Product Posting Group = 20%. 6 - Amount Excl. VAT 7% - corresponds to the Tax Base for the lines of the adjustment calculation found, for which VAT Product Posting Group = 7%. 7 - Amount Excl. VAT 14% - corresponds to the Tax Base for the lines of the adjustment calculation found, for which VAT Product Posting Group = 14%. 8 - VAT amount - corresponds to the VAT amount for the lines of the adjustment calculation found, for which VAT Product Posting Group = 20%. 9 - VAT amount 7% - corresponds to the VAT Amount for the lines of the adjustment calculation found, for which VAT Product Posting Groupp = 7%. 10 - VAT amount 14% - corresponds to the VAT Amount for the lines of the adjustment calculation found, for which VAT Product Posting Groupp = 14%.

Application 6

Appendix 6 is a statement on the assumption by the seller of goods/services of errors in specifying the mandatory details of the VAT invoice and/or violation by the seller/buyer of the deadlines for registration in the Unified Register of Tax Invoices of the VAT invoice and/or calculation of the adjustment. It consists of table 1. Generating Application 6: 1 - Click which opens the Search function and enter “VAT Declaration”. Click on the corresponding link. 2 - On the VAT Declarations List page, click Create to create a new entry. 3 - On the page of VAT Declaration, select the reporting period. 4 – Run the Fill Application 6 function.

Fill in the data

The lines of Application 6 of the VAT Declaration shall be generated on the basis of Purchase VAT Invoices. Filter is applied:

• Date of inclusion in VAT Declaration - is included in the period for which we generate the VAT Declaration
• Status = Posted
• File a complaint = Yes

For each Purchase VAT Invoice meeting the above criteria, a line is created in Application 6 of the VAT Declaration. The following data is filled in the line:

• Document name
• Name - Vendor name
• VAT Registration No. - VAT Registration No. from Purchase VAT Invoice
• Document date
• Document No. - External Document Number
• Amount excl. VAT
• VAT amount
• Comments - Description of the mistakes made in the Purchase VAT Invoice