Calculation of VAT payer’s operations under commission agreement

• Calculation of the volume of operations for VAT registration under a commission agreement includes consideration of the supply of goods within the agreement and the commission fee amount
• According to the Civil Code, a commission agreement involves one party (commissioner) acting on behalf of another party (principal) for a fee
• VAT taxation applies to operations involving the supply of goods/services within commission agreements, with the value determined according to tax regulations
• Registration as a VAT payer is governed by tax laws and regulations, with specific requirements for registration based on transaction volume
• Taxable operations under VAT include those subject to different tax rates, exemptions, and temporary exemptions
• Non-taxable operations are not included in the calculation of total taxable operations for VAT registration
• Consideration of the term “supply of goods/services” and transaction volumes over the past 12 months is necessary for determining VAT registration requirements
• Operations within commission agreements involve consideration of supply volumes and commission fees for VAT calculation.

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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