The head office of the DPS in Kyiv reports that in accordance with Art. 9 of the Tax Code of Ukraine, VAT belongs to national taxes and fees.
According to paragraphs 14.1.178, clause 14.1 of Art. 14 of the VAT Code is an indirect tax that is calculated and paid in accordance with the norms of ch. V PKU.
Therefore, based on the economic nature, VAT is an indirect national tax on the consumption of goods/services in the customs territory of Ukraine, and according to the PKU, every subject (legal entity or individual) who is a consumer of these goods/services is a tax payer. That is, operations for the supply of goods/services are subject to taxation, regardless of who consumes them (the state at the expense of the budget, the enterprise at the expense of profit, the population at the expense of their own funds), how they were manufactured or purchased, the financial and economic results of the activity, and it must be equal stressful for all tax payers, and enterprises (organizations) – sellers are authorized to withhold and enter into the budget the tax paid by each subsequent consumer.
The norms of the PKU establish a list of transactions for the supply of goods/services that are not subject to taxation and are exempt from VAT taxation, and not for individual categories of consumers, therefore the taxation of such transactions is carried out not taking into account the category of consumers, but depending on the presence or absence of an established PKU benefits from taxation of transactions for the supply of certain goods/services.
Source: kyiv.tax.gov.ua
