Very often, when submitting a tax report, there are certain difficulties with filling in some indicators. About the procedure for filling out table 4 of Appendix 6 to the tax declaration on value added tax - read below.
Important nuances
In accordance with item 15 of ch. ІІІ of the Procedure for filling out and submitting VAT tax declaration, approved by Order of the Ministry of Finance of Ukraine No. 21 of January 28, 2016, in the case of simultaneous application by the payer of the cash method and general rules for determining tax liabilities and tax credit in connection with the receipt of goods/services, when supplying which both the cash method and the general rules for determining tax liabilities and tax credit are applied at the same time, such a payer distributes the amounts of VAT accrued (paid) in connection with the receipt of goods/services, in the manner and in the form in accordance with Table 4 "Calculation of the distribution of the amounts of value added tax charged (paid) in connection with the receipt of goods/services, the supply of which uses the cash method of determining tax liabilities and tax credit and the general rules for determining tax liabilities and tax credit at the same time credit" of Appendix 6 "Calculation (recalculation) of the share of the use of goods/services, non-current assets in taxable transactions (D6)" to the VAT tax return (hereinafter - the Table).
Filling rules
The Table is filled in according to the following algorithm:
- column 1 indicates the data of column 13 of the table for the previous period;
- column 2 - data from column 14 of the table for the previous period;
- columns 3 and 4 - the volume and amounts of VAT on goods/services that were purchased by the taxpayer and paid in the tax (reporting) period for which Appendix 6 to the VAT tax declaration is submitted. At the same time, the VAT amounts from column 4 are included by the taxpayer in the tax credit if there is a tax invoice duly drawn up and registered in the Unified Register of Tax Invoices (hereinafter - the Register);
- columns 5 and 6 - the amount of purchased goods/services and the amount of VAT that has not been paid in the tax (reporting) period for which Appendix 6 to the VAT tax declaration is submitted.
- The specified volumes and amounts of VAT of such goods/services are distributed further in columns 7, 8, 9, 10;
- in columns 7 and 8 - the share of the volume and amount of VAT of unpaid goods/services (from columns 5 and 6, respectively), which were purchased by the taxpayer for the cash method;
- in columns 9 and 10 - the share of the volume and amount of unpaid VAT of goods/services (from columns 5 and 6, respectively), which were purchased by the taxpayer not for the cash method and for which the tax credit is formed according to the first of the events. At the same time, the VAT amounts from column 10 are included by the tax payer in the tax credit in the presence of a properly prepared and registered tax invoice in the Register;
- in columns 11 and 12 - payment from the balance from the previous period(s) of unpaid goods/services for the cash method (from columns 1 and 2, respectively). At the same time, the VAT amounts from column 12 are included by the tax payer in the tax credit in the presence of a properly prepared and registered tax invoice in the Register;
- in columns 13 and 14 - the balance of unpaid goods/services for the application of the cash method, which is transferred to columns 1 and 2, respectively, of the calculation table for the next reporting (tax) period. The sum of the volume indicated in column 13 is calculated according to the formula: the value of column 1 – the value of column 11 + the value of column 7.
The amount of VAT entered in column 14 is calculated according to the following formula: the value of column 2 - the value of column 12 + the value of column 8.
