Value-added tax (VAT) payers can include both individuals and legal entities who are single tax payers of the third group with a 3% income rate, as well as agricultural producers who are single tax payers of the fourth group. Any individual or entity whose total taxable transactions exceed one million hryvnias in the last 12 months must register as a VAT payer, unless they are a single tax payer of the first through third group.
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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