The Main Department of the State Tax Service in Kyiv informs that the business entity in the third group of the single tax at the rate of 2 percent of income has no obligation to accrue, pay and submit value added tax reports on import and supply of goods , works and services, the place of supply of which is located in the customs territory of Ukraine, and which were carried out during the stay on such a simplified taxation system.
The last reporting (tax) period for a VAT payer who has chosen the simplified taxation system at the rate of 2 percent is the reporting month (its part) in which the taxpayer submitted an application for the choice of the simplified taxation system at the rate of 2 percent.
In accordance with paragraph 49.2 of Art. 49 of the Tax Code of Ukraine (hereinafter – TCU) the taxpayer is obliged for each established TCU reporting period in which there are objects of taxation, or in the case of indicators to be declared, in accordance with the TCU to file tax returns for each tax , the payer of which he is. This paragraph applies to all taxpayers, including taxpayers who are on the simplified system of taxation of accounting and reporting.
At the same time, according to Art. 9.5 item 9 subdivision. 8 chap. XX TCU single tax payers of the third group, which use the features of taxation, established by paragraph 9 of subsection. 8 chap. XX TCU, are exempt from the obligation to charge and pay VAT on transactions for the supply of goods, works and services, the place of supply of which is located in the customs territory of Ukraine, and the import of goods into the customs territory of Ukraine, as well as VAT tax reporting, and their registration as a VAT payer is suspended.
Source: gov.ua
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