- A webinar was held by the Main Department of the State Tax Service in Kyiv on preferential VAT taxation during martial law.
- The focus was on VAT exemption for charitable, humanitarian, and material aid, and zero VAT rate for supplying goods for military transport.
- Details were provided on VAT credit calculation and adjustment.
- Taxpayers must calculate tax obligations if goods/services are used partially for taxable operations.
- A consolidated tax invoice must be registered for the total tax amount corresponding to non-taxable use.
- The use of goods/services in taxable operations is determined according to specific tax code provisions.
- Tax officials answered questions and provided clarifications on practical issues.
- Such events will continue in the future.
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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