- The tax base for VAT on advance payments in foreign currency for services provided to non-residents in Ukraine is determined by the contractual value, including national taxes and fees.
- The date of tax obligations for the supply of goods or services is the earlier of the date of payment receipt or the date of goods shipment or service provision.
- The official exchange rate of the hryvnia to foreign currencies and the accounting price of bank metals set by the National Bank of Ukraine takes effect the next working day after establishment.
- The exchange rate set on the last working day of the week or before a holiday is valid during the following weekend or holiday.
Source: od.tax.gov.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.
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