The tour operator’s remuneration base is the tax base of the tour operator when conducting transactions for the supply of travel products (travel services) and when carrying out operations by the travel agent. Therefore, the amount of their remuneration is taken into account for the total amount of taxable transactions of the reporting period for registration as a VAT payer.
Source: dtkt.ua
Latest Posts in "Ukraine"
- Procedure for Filling Table 1 of Appendix 2 (D2) to VAT Tax Declaration
- New VAT Amendments Effective October 1: Cash Method Extended, New Tax Exemption Introduced
- Taxable Transactions for VAT Registration: Goods/Services Supply Operations in Ukraine’s Tax Code
- New VAT Amendments Effective October 1: Cash Method Extended, New Tax Exemption Introduced
- New VAT Innovations from October 1: Cash Method Extension and New Tax Exemption Introduced
