Tax obligations for services purchased with VAT before the start of the simplified tax system.

• Services purchased with VAT before the start of the simplified tax system are subject to tax obligations according to Article 198.5 of the Tax Code of Ukraine.
• Taxpayers are required to calculate and register tax obligations based on the taxable base determined according to Article 189.1 of the Tax Code.
• The tax obligations should be registered in the Unified Register of Tax Invoices within the specified time frame.
• The tax obligations are applicable to goods/services and non-current assets purchased or manufactured with VAT and used during the period of application of the simplified tax system.
• The tax obligations are determined based on the date of purchase or the date of actual use, as specified in the primary documents.
• The provisions of the Tax Code apply until the termination or cancellation of the military state in Ukraine, but no later than August 1, 2023.
• Taxpayers using the special taxation regime are exempt from VAT for supplies of goods, works, and services located on the customs territory of Ukraine.
• Operations carried out by taxpayers using the special taxation regime are not subject to VAT.
• Taxpayers who have suspended their VAT registration are required to calculate tax obligations for goods/assets purchased with VAT before the start of the special taxation regime.
• The taxable base for non-current assets is determined based on the residual value, and for goods/services, it is determined based on the purchase value.
• Taxpayers whose VAT registration has been automatically restored are required to calculate tax obligations for goods/assets used during the period of the special taxation regime.
• The taxable base for non-current assets is determined based on the residual value, and for goods, it is determined based on the purchase value.

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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