- “Єдинники” who are not registered as VAT payers must pay VAT when importing goods into Ukraine
- According to the Tax Code of Ukraine, any person who imports taxable goods into Ukraine is considered a taxpayer and is responsible for paying taxes
- If individuals who are not registered as taxpayers import taxable goods into Ukraine, they must pay the tax during customs clearance
- Therefore, businesses that are VAT payers but not registered as such must pay VAT when importing goods into Ukraine without registering as VAT payers.
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.
Latest Posts in "Ukraine"
- Comarch EDI Officially Joins Ukraine’s e-TTN Test Environment
- How to Report Conditional Partial VAT Exemption on Imports in the VAT Declaration?
- Should Cash Settlement Services Be Reported in Line 10.4 of the VAT Return?
- Can Negative VAT Be Used to Repay VAT Debt? Penalties for Late Payment Explained
- Comarch EDI Integrates with Ukraine’s e-TTN Test System, Advancing Digital Freight Transport













