- Supplying goods to a duty-free shop is subject to a zero-rate VAT. For export operations, the tax invoice should be marked “X” with reason type “07,” and include the contract date, number, and customs declaration. The recipient’s name must specify the business entity and the destination country, Ukraine, with a conditional individual tax number of 300000000000, while the taxpayer’s individual tax number is left blank. The tax rate code is 901, and the supply volume is indicated without VAT, with the VAT amount field left empty.
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.
