- The volume of operations for VAT registration under a commission agreement is calculated based on the supply of goods and the amount of commission received.
- Tax authorities have noted that when calculating the total amount from taxable supply of goods/services, the definition of “supply of goods/services” and the volume of such supply over the past 12 months must be taken into account for determining the need for mandatory VAT registration.
- For operations within commission agreements, the calculation takes into account the supply of goods/services within the agreement and the amount of commission received by the commission agent for providing the commission service.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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