- VAT declaration should include data on VAT amounts with reason code 15
- VAT amounts with reason code 15 are reflected in lines 1.1, 1.2, or 1.3 of the declaration
- VAT declaration does not include amounts from reason code 15 in the VAT return
- Object of VAT taxation includes operations of taxpayers with goods/services supplied within Ukraine
- Base for VAT taxation is determined based on contractual value with certain exceptions
- Rules for VAT obligations, VAT credit, and tax invoice preparation are defined in the tax code
- Procedure for filling out tax invoices is approved by the Ministry of Finance
- In case of goods/services supplied at maximum retail prices, two tax invoices are required if the taxable base exceeds the actual price
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"
- Parliament Extends VAT and Customs Exemptions for Energy and Defense Equipment Imports Until 2029
- Reporting VAT-Free Purchases in Line 10.4 of the VAT Declaration in Ukraine
- Medical Insurance for Employees at Company Expense: Are There VAT Tax Liabilities?
- VAT Registration Cancellation: Key Points, Grounds, Application Process, and Consequences for Taxpayers
- New Customs and VAT Exemptions Proposed for Imported Generators During Martial Law in Ukraine
