Until January 1, 2023, some IT services have tax benefits – VAT is not applied to the list of transactions related to the sale and support of software products. This norm is provided by the TCU and has been in force since 2013.
But because these benefits can be interpreted in different ways, they cause misunderstandings between those who pay taxes and those who represent the tax authorities. To avoid misunderstandings, the Ministry of Finance of Ukraine approves and publishes special clarifications – Generalized Tax Consultations (GCP).
Source: visnuk.com.ua
