- A single international transport document is mutually recognized by contracting parties.
- For passenger transport by road, this document can be an international transport ticket.
- According to the Tax Code of Ukraine, VAT applies to international transport services.
- International transport services are taxed at a zero rate.
- Transport is considered international if conducted under a single international transport document.
- The Convention on International Carriage of Passengers and Baggage outlines the development of unified ticket forms.
- The carrier must issue an individual or collective ticket for passenger transport.
- The Ministry of Infrastructure of Ukraine is the competent authority for determining the international transport document for road passenger transport.
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.
