Tax Obligations for VAT Payers: To Charge VAT Before Registration?

• If the first event occurred before the VAT payer was registered, then VAT is not charged on such transaction
• If the total amount from taxable transactions exceeds 1,000,000 UAH within the last 12 months, the person must register as a VAT payer
• The date of tax liabilities for goods/services is determined by the date of payment or shipment of goods
• Cash method is used for tax purposes, where tax liabilities are determined by the date of receiving funds
• Only registered persons have the right to charge VAT and issue tax invoices

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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