- Tax amounts that are included in the price of goods/services but not included in the VAT tax base are not specified in the tax invoice.
- According to the State Tax Service, the tax base for operations involving the supply of goods/services is determined based on their contractual value, taking into account national taxes and fees (except for excise tax, which is charged according to certain provisions, and the mandatory state pension insurance fee, which is levied on the value of mobile communication services, value-added tax, and excise tax on ethyl alcohol used by business entities for the production of medicinal products, including blood components and products made from them (except for medicinal products in the form of balms and elixirs).
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.
