On 7 October 2026, tax experts analyzed common mistakes in completing Appendix D4 (“Information on Tax Invoices Received”) of the VAT return, which remains a top trigger for desk audits and penalties under Article 122 of the Tax Code. The article outlines the STS’s current enforcement practice, including the transition to automated cross-checking of e-TI data between buyer and seller declarations in the Electronic Administration System.
Key Takeaways
- Auto-Population Verification: Taxpayers must verify auto-populated data in Appendix D4 against their internal records before submission; discrepancies are automatically flagged by the STS risk-analysis system.
- Correction Window: Errors discovered after filing can be corrected via an adjusted VAT return (Form No. 2-PDV adjusted) within the statute of limitations (3 years) without penalty if done voluntarily before an audit notice.
- Penalty Structure: Inaccurate Appendix D4 data incurs a penalty of UAH 170 per incorrect line item; systematic errors (over 10% of lines) may trigger a 50% increase and a full VAT audit.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement