As stated in the declaration of "belated" tax invoices

Which line of the Declaration on the VAT reflected "belated" received tax invoices. Explains department MPP and of citizens of the STA in Sevastopol: In accordance with clauses 4.1 Section 4 of section V of order completion and reporting on value added tax, approved by Order of the STA of Ukraine from 25.01.2011 № 41, which came into effect March 4, 2011, in Section II "Tax Credit" (line 10 - 15 Declaration) include the amounts of purchase (izgotovleniz, construction, construction, creation) of the value added tax or no tax on the value added products / services, fixed assets in the customs territory of Ukraine, the imported goods, intangible assets obtained in the customs territory of Ukraine from a non-resident services in order to their subsequent use within the business of the taxpayer, as well as those that are not intended for use in business or acquired for use for the delivery of services outside the customs territory of Ukraine and services, place of delivery as determined in accordance with paragraph 186.2, 186.3 article 186 Title V of the Code outside the customs territory of Ukraine, separately for the directions of use (of the operation, which are taxable, exempt from taxation, is not subject to taxation). Paragraph 11 of the Order of registry issued and received tax bills, approved by order of the STA of Ukraine from 24.12.2010g. № 1002, registered in the Ministry of Justice on 29.12.2010 under № 1402/18697 govern the procedure for registration received tax invoices (hereinafter - order number 1002). In particular, in column 1 bear the number of records of the tax bill, calculate the correction of quantitative and cost indicators for the tax bill (see Annex 2 to the tax bill) and other similar documents specified in paragraphs 201.10 and 201.11 of Article 201 Section V of the Code and a document that certifies the acquisition of goods, GTE. Specified number of records transferred to the document. Column 2 indicates the date of receipt of the tax invoice or other document referred to in subparagraph 11.1 of this item. In columns 3 and 4 carry relevant details of the tax invoice or other document referred to in subparagraph 11.1 of this paragraph (p.p11.1-11.3 p.11 Order № 1002). Thus, in line 01/10 tax returns for VAT are entitled to reflect the tax invoice issued in the previous tax periods, and not recorded in the tax account previously. But keep in mind that the tax credit may include amounts of VAT only on the tax bill received no later than 365 days from the date of issue. When you use the cash method allowed - tax invoice received no later than 60 days from the date of issue (paragraph 198.6 Art. 198 of the Tax Code).