Calculation of supply volume for VAT registration in commission contracts: considerations and requirements

• When calculating the registration amount for VAT, the volume of goods supplied within commission agreements and the amount of commission fees should be taken into account.
• The Civil Code of Ukraine defines a commission agreement as one party (the commission agent) being obligated to perform one or more legal acts on behalf of another party (the principal) for a fee.
• The provision of commission services is also considered a supply of services for which the commission agent receives a commission fee.
• The taxable operations for VAT include the supply of goods/services located within the customs territory of Ukraine.
• The registration of a person as a VAT payer is regulated by the Tax Code of Ukraine and the Regulation on the Registration of VAT Payers.
• If the total amount from taxable operations, including those conducted through computer networks, exceeds 1,000,000 UAH within the last 12 calendar months, the person must register as a VAT payer.
• Taxable operations for VAT can be subject to different tax rates, exemptions, and temporary exemptions.

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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