- Partial payment for equipment not funded by international technical assistance (ITA) is not exempt from VAT.
- The procedure for VAT exemption in ITA projects is regulated by a Ukrainian government resolution.
- Project executors and subcontractors must have written agreements and ensure project implementation.
- Projects require state registration for accreditation and to receive benefits and privileges.
- Registration involves submitting documents to the Cabinet of Ministers of Ukraine.
- A procurement plan is published on the government web portal, excluding items funded by co-financing.
- Executors and subcontractors must submit monthly tax benefit confirmations to the tax authority.
- VAT taxation is governed by specific sections of the Tax Code of Ukraine.
- Certain operations related to ITA are exempt from VAT under the Tax Code.
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"
- Ukraine Amends VAT Law: New Rules Effective October 1, 2025, Until January 1, 2028
- Eligibility Criteria for VAT Budget Reimbursement: Key Rules and Restrictions Explained
- Is Property Management Agreement Subject to Mandatory VAT Registration?
- Temporary Import and Re-export of Equipment: Impact on VAT Registration Threshold Operations?
- Requirements for Submitting VAT Payer Data Table and Explanation in 2025
