Changes to the positive tax history of VAT payers from December 9th

• Positive tax history of VAT payer will change from 9th December
• New conditions for determining positive tax history have been introduced
• The total amount of VAT paid on goods and services produced in Ukraine in the last 12 months must be over 1 million UAH
• Other conditions include specific values for certain indicators and compliance with tax reporting requirements
• The new conditions will come into effect on 9th December 2023
• The changes are outlined in the resolution №1154 published in the official publication “Government Courier” on 9th November 2023

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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