- Non-VAT payers must register as taxpayers to pay tax when importing goods
- Single tax payers who are not registered as VAT payers must pay VAT when importing goods
- Taxpayers are responsible for paying taxes when moving goods across the customs border of Ukraine
- Non-registered tax payers must pay tax during customs clearance of goods without registering as taxpayers
- Businesses subject to single tax must pay VAT when importing goods 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.
