Guides an AI agent through preparing and filing Ukraine's monthly PDV (Podatkova deklaratsiia z PDV) return, covering rate classification, SEA PDV registration-limit checks, tax invoice (podatkova nakladna) reconciliation, reverse-charge self-assessment, and budget-refund or carry-forward decisions. Produces a completed return ready for submission via the Electronic Cabinet of Taxpayer (cabinet.tax.gov.ua).
Confirm the client's identity, PDV registration status, and filing period. Establish the EDRPOU/RNOCPP code, the 12-digit IPN (Individualnyi Podatkovyi Nomer), whether registration is mandatory (UAH 1,000,000 threshold, TCU Art 181.1) or voluntary, and whether any wartime extended-deadline provisions apply. Also capture current SEA PDV account balance so the registration limit is known before any invoice work begins.
Collect all sales and purchase documents for the period and classify each transaction by PDV rate: 20% (standard — professional services, IT, construction, most goods), 7% (medicines and medical devices, cultural services, periodicals), 14% (specified agricultural commodities — sunflower seeds, soybeans, rapeseed, corn, sugar beet, raw milk, live livestock), 0% (exports confirmed by customs declaration, international transport), or exempt (financial services, healthcare, education, residential rent per TCU Art 197). Flag any mixed-use overhead for proportional allocation under Art 199.
Reconcile every line of input PDV against the Unified Register of Tax Invoices (YERPN) — only registered invoices give rise to a valid credit (TCU Art 198.6). Check that all outgoing tax invoices (podatkovi nakladni) were registered in YERPN within 15 calendar days of supply; calculate any late-registration penalties (10%–50% of PDV amount per TCU Art 120-1). Verify the SEA PDV registration limit is sufficient for any outstanding outbound invoices and flag SMKOR-blocked invoices for unblocking action.
Populate the monthly Podatkova deklaratsiia z PDV. Complete Section I (output PDV — Lines 1–9), Section II (input PDV — Lines 10–16), and Section III (net payable or negative value — Lines 18–20). Handle reverse-charge self-invoices for imported services in Lines 8/8.1 and 12. Apply proportional allocation (Art 199) if the client has exempt supplies and the taxable proportion is below 97%. Determine whether any negative value (vidiemnne znachennia) should be declared for budget refund (Line 20.1) or carried forward (Line 20.2).
Submit the completed return electronically via the Electronic Cabinet of Taxpayer (cabinet.tax.gov.ua) by the 20th of the following month. Arrange payment of any PDV payable (Line 18) to the SEA PDV Treasury account by the 30th (10 calendar days after the filing deadline). If a budget refund was claimed (Line 20.1), track the 30-day DPS verification window and flag if it exceeds the deadline (interest accrues). Retain all supporting documents for 1,095 days (3 years) per TCU Art 44.3.
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