{
  "id": "ua.taxform.vat-return.legal-entity.J0200126",
  "kind": "form-version",
  "title": "J0200126 · офіційна редакція",
  "jurisdiction": "UA",
  "language": "uk",
  "version": "toolkitknowledge.ua.2026-10-04",
  "publication": "draft",
  "evidence": "source-checked",
  "implementation": "proposed",
  "effective": {
    "from": null,
    "to": null,
    "checkedAt": "2026-10-04"
  },
  "citations": [
    {
      "sourceId": "src.registry",
      "url": "https://tax.gov.ua/data/material/000/006/58768/Forms_deklar.htm",
      "locator": "J0200126 version evidence",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src.asset_index",
      "url": "https://tax.gov.ua/elektronna-zvitnist/platnikam-podatkiv-pro/informatsiyno-analitichne-za/reestr-elektronnih-form-po/reestr-form/",
      "locator": "J0200126 version evidence",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src.vat_effectivity",
      "url": "https://zir.tax.gov.ua/main/bz/view/?id=42026&src=ques",
      "locator": "J0200126 version evidence",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src.vat_release",
      "url": "https://sumy.tax.gov.ua/media-ark/news-ark/841212.html",
      "locator": "J0200126 version evidence",
      "checkedAt": "2026-10-04"
    }
  ],
  "rights": {
    "status": "unknown",
    "note": "Official evidence metadata only. Public download access does not establish redistribution rights."
  },
  "content": {
    "id": "ua.taxform.vat-return.legal-entity",
    "version_id": "ua.taxform.vat-return.legal-entity.J0200126",
    "jurisdiction": "UA",
    "rule_kind": "official_tax_form_schema",
    "title_uk": "Податкова декларація з податку на додану вартість",
    "form_identifier": "J0200126",
    "schema_header_fixed": {
      "C_DOC": "J02",
      "C_DOC_SUB": "001",
      "C_DOC_VER": "26"
    },
    "applicability": {
      "entity_type": "legal_entity",
      "tax_regime": "VAT",
      "scope": "Ordinary domestic VAT return structure for registered VAT taxpayers",
      "out_of_scope": [
        "F0200126 individual variant",
        "tax invoice registration",
        "special export-guarantee operations",
        "refund entitlement decisions",
        "correction return J0217026",
        "zero-activity filing obligation decisions"
      ]
    },
    "effectivity": {
      "enabling_order": "MFU 21, 2016-01-28, edition by MFU 400, 2024-08-09, with MFU 418, 2024-08-28 amendments",
      "official_gazette_publication_on": "2024-09-25",
      "order_effective_on": "2024-10-01",
      "first_reporting_period": "2024-10",
      "submission_start": "2024-11-01",
      "effective_to": null,
      "source": "src.vat_effectivity"
    },
    "publication": {
      "first_asset_publication_at": null,
      "first_asset_publication_status": "not established",
      "software_change_notice": {
        "release": "1.32.11.0",
        "as_of": "2024-10-25",
        "source": "src.vat_release"
      },
      "registry_last_change_on": "2026-10-01",
      "registry_date_is_not_form_effectivity": true,
      "source": "src.registry"
    },
    "filing_cadence": {
      "frequency": "monthly",
      "baseline_registry_deadline": "20 days after reporting month",
      "legal_deadline_exceptions_implemented": false,
      "source": "src.registry"
    },
    "form_publication_cadence": {
      "frequency": null,
      "status": "no fixed publication schedule verified",
      "explanation": "Monthly filing is distinct from legal form amendments and technical schema changes."
    },
    "attachments_listed": [
      "J0200526",
      "J0215226",
      "J0299826",
      "J0299326",
      "J0215726",
      "J0215826"
    ],
    "attachment_applicability": "Conditional; attachment business logic pending expert review.",
    "human_explainer": "This legal-entity monthly return separates VAT liabilities, tax credit, and settlement. Row 16.1 carries the previous return’s row 21. The annotated PDF provides XML field labels. XSD validation alone cannot establish entitlement to input credit or refunds, legal correctness, signature validity or filing acceptance.",
    "review": {
      "evidence_status": "official_source_verified",
      "expert_status": "pending_ukrainian_tax_expert",
      "filing_ready": false,
      "observed_on": "2026-10-04",
      "scope": "Evidence fixtures; not personalized filing advice; no submission or signatures."
    },
    "unknowns": [
      "First online publication date of exact schema bytes",
      "All tax timing/credit/refund rules and conditional attachments",
      "Special cases, corrections and wartime filing extensions",
      "DPS transport/signature/receipt conformance"
    ],
    "source_ids": [
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      "src.asset_index",
      "src.vat_effectivity",
      "src.vat_release"
    ]
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    {
      "targetId": "ua.taxform.vat-return.legal-entity.J0200126.field.entity_id",
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      "targetId": "ua.taxform.vat-return.legal-entity.J0200126.field.vat_id",
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    {
      "targetId": "ua.taxform.vat-return.legal-entity.J0200126.field.domestic_standard_base",
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      "targetId": "ua.taxform.vat-return.legal-entity.J0200126.field.purchase_credit",
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      "targetId": "ua.taxform.vat-return.legal-entity.J0200126.field.prior_negative_balance",
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  ],
  "history": [
    {
      "at": "2026-10-04",
      "actor": "parent delegated Ukraine official-source researcher",
      "note": "Delegated official-source research received; Ukrainian tax expert review pending; no filing approval."
    }
  ],
  "uncertainty": "Research evidence only; applicability_unknown without taxpayer facts; expert review and filing conformance pending.",
  "provenance": {
    "file": "ua-taxforms.research.json",
    "sha256": "de14827ec0d2f8bffd64595993a32ddfa5b40c74a0264c39e0c844147d5e491a",
    "providedBy": "parent delegated Ukraine official-source researcher",
    "receivedAt": "2026-10-04",
    "independentlyRefetchedByBuilder": false,
    "localArtifactDownload": "First archive URL returned HTTP 403 on 2026-10-04; no artifact bytes ingested",
    "status": "draft-research-input"
  }
}