- VAT payers can be individuals and legal entities in the third group who chose a 3 percent single tax rate.
- Agricultural producers in the fourth group can also be VAT payers.
- Single tax payers are exempt from VAT obligations for domestic transactions, except for those who chose the 3 percent rate and fourth group payers.
- The third group single tax rate is 3 percent if VAT is paid separately, or 5 percent if VAT is included.
- The 3 percent rate can be chosen by VAT registered entities switching to a simplified tax system, third group payers changing from 5 percent, or non-VAT registered entities transitioning to a simplified system or changing groups.
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.
