How to Calculate Supply Volume for VAT Registration in Commission Agreements?

• The volume of supply for VAT registration is calculated based on the supply of goods and services within commission agreements.
• A commission agent provides services on behalf of a principal and receives a commission fee.
• VAT is applicable to transactions where the place of supply is within Ukraine’s customs territory.
• The tax base for goods and services in commission agreements is determined by their supply value.
• Registration as a VAT payer is required if the total taxable supply exceeds 1,000,000 UAH in the last 12 months.
• Taxable operations include those subject to standard, zero, 7, and 14 percent VAT rates, as well as exempt operations.
• Non-taxable operations are not included in the total supply volume calculation.
• The definition of supply and the volume over the last 12 months are crucial for determining VAT registration necessity.
• In commission agreements, the supply volume includes goods and services transferred or received.

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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