The head office of the DPS in Kyiv informs that VAT payers can be individuals and legal entities paying the single tax of the third group, who have chosen a single tax rate of 3 percent of income, as well as agricultural producers – payers of the single tax of the fourth group.
For the purposes of VAT taxation in accordance with Clause 180.1 of Art. 180 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI, as amended, a taxpayer is, in particular, any person who is registered or subject to registration as a taxpayer.
In the event that the total amount from transactions for the supply of goods/services subject to taxation in accordance with Chapter V of the Tax Code of Ukraine, including transactions for the supply of goods/services using a local or global computer network (in particular, but not exclusively by installation of a special application or an application on smartphones, tablets or other digital devices), charged (paid) to such a person during the last 12 calendar months, in total exceeds UAH 1,000,000 (excluding VAT), such a person is obliged to register as a tax payer with the controlling body according to its location (place of residence) in compliance with the requirements provided for in Art. 183 of the Civil Code, except for a person who is a single tax payer of the first – third group (clause 181.1 of Article 181 of the Civil Code).
The application of the simplified taxation system is regulated by Chapter 1 of Chapter XIV of the Tax Code of Ukraine.
Payers of the single tax are exempted from the obligation to calculate, pay and submit VAT tax returns on transactions for the supply of goods, works and services, the place of supply of which is located in the customs territory of Ukraine, except for VAT paid by individuals and legal entities that have chosen the rate of the single tax, defined (point 1, point 293.3 of Article 293 of the Tax Code of Ukraine), and also paid by payers of the single tax of the fourth group.
The percentage rate of the single tax for taxpayers of the third group is set in the amount:
3 percent of income – in case of payment of VAT;
5 percent of income – if VAT is included in the single tax.
The single tax rate determined for the third group in the amount of 3 percent can be chosen:
a) a business entity that is registered as a VAT payer in accordance with Section V of the Tax Code of Ukraine, in the event of its transition to a simplified taxation system;
b) by a payer of the single tax of the third group, who chose a single tax rate of 5 percent, in the event of a voluntary change of the single tax rate;
c) by a business entity that is not registered as a VAT payer, in the case of its transition to a simplified taxation system or a change in the group of single tax payers through registration as a VAT payer in accordance with Chapter V of the Tax Code of Ukraine.
Source: gov.ua
