- To determine mandatory VAT registration, tour operators and agents must consider their commission, not the full tour cost, and register if their transaction volume exceeds one million UAH in the last year. While voluntary VAT registration is possible even below this threshold, the taxable base differs: it’s the margin for operators and the commission for agents. Small agencies can reach the registration threshold through their commission, and voluntary registration allows VAT operations, appealing to business clients.
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.
