According to Clause 46.1 of Article 46 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI, as amended, a tax declaration, calculation, report is a document submitted by a taxpayer (including a separate subdivision in the cases specified by this Code) to the controlling authorities within the terms established by the law, on the basis of which the accrual and/or payment of a monetary obligation, including a tax obligation, is carried out or the volumes of the transaction (transactions), income (profits), for which the tax and customs legislation provides for the exemption of the taxpayer from the obligation to calculate and pay tax and fee, or a document indicating the amount of income accrued (paid) for the benefit of taxpayers – natural persons, the amount of withheld and/or paid tax, as well as the amount of the accrued single contribution.
According to Clause 50.1 of Article 50 of the Code of Civil Procedure, in the event that in future tax periods (taking into account the statute of limitations defined by Article 102 of the Code of Criminal Procedure) the taxpayer independently (including through the results of an electronic check) discovers errors contained in the previously submitted tax declaration ( except for the limitations specified by this article), he is obliged to send a clarifying calculation to such tax declaration in the form valid at the time of submission of the clarifying calculation.
That is, the obligation to submit a VAT tax return and a detailed calculation for such a tax return rests with the VAT payer.
Taking into account the fact that a business entity is excluded from the Register of VAT payers in case of cancellation of VAT payer registration, such a business entity cannot submit a clarifying calculation for the period in which it was a VAT payer.