Excluding Non-VAT Tax and Fees from Taxable Base in Invoices: Clarifications by Tax Authorities

• Taxes and fees that are not included in the VAT tax base are not indicated in the tax invoice.
• The tax base for supply of goods/services is determined based on their contractual value, taking into account state taxes and fees.
• The tax base cannot be lower than the purchase price of the goods/services.
• Certain goods/services are exempt from including in the tax base, such as those subject to state regulation, gas supplied for household needs, and electricity with market prices.
• The contractual value includes any amounts of money, material and intangible assets transferred to the taxpayer as compensation for the cost of goods/services.
• The contractual value does not include penalties, interest, inflation costs, damages, or compensation for lost profits.
• The tax base includes the value of goods/services supplied, excluding compensation for the difference between actual costs and regulated prices/tariffs.
• The tax invoice must indicate the supply price without tax, the tax rate, the corresponding tax amount, and the total amount to be paid including tax.
• Taxes and fees that are included in the price of goods/services but not included in the VAT tax base are not indicated in the tax invoice.

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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