- VAT obligations for the seller arise on the earlier of two events: receipt of payment or documentation of property ownership transfer
- The date of VAT obligations is determined by the earlier event in the tax period
- Payment can be received through various methods including bank transfer, electronic money, or cash
- For services, the date of VAT obligations is based on the documentation of service provision
- The rules are in accordance with the Tax Code of Ukraine
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.
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