Are funds transferred to the VAT SEA taken into account for the registration amount?

• Funds transferred to the VAT SEA during the special group period will be taken into account when calculating the registration amount.
• The electronic administration system for VAT ensures automatic accounting of taxpayers, including the amount of tax that taxpayers have the right to register in the Unified Register of Tax Invoices (ERPN) and adjustments to tax invoices (registration amount), as well as the amount of account replenishment in the VAT SEA.
• The formula for calculating the registration amount is determined by the Tax Code of Ukraine and the Procedure for electronic administration of VAT.
• The registration amount calculation includes the indicator ∑PopRah, which is the total amount of account replenishment in the VAT SEA.
• However, taxpayers of the third group of the unified tax, who use the taxation features provided by the Tax Code, are exempt from the obligation to calculate and pay VAT for operations with goods, works, and services located on the customs territory of Ukraine, as well as from submitting VAT tax reports, and their VAT registration is suspended.

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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