- Single tax payers with a 5 percent rate must pay VAT on imported goods.
- VAT is required during customs clearance without VAT registration.
- Taxpayers include anyone importing goods into Ukraine in taxable volumes.
- Responsibility for tax payment lies with those moving goods across Ukraine’s customs border.
- Unregistered individuals importing taxable goods must pay VAT during customs clearance.
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.
