VAT Obligations for Developers on Apartment Sales with Installment Payments in Ukraine

• VAT obligations for developers arise when selling apartments in installments.
• If the sale of apartments was not initially planned, VAT obligations are determined on the date of actual use in non-taxable operations.
• Taxpayers must calculate VAT obligations based on the tax base as per the Tax Code.
• A consolidated tax invoice must be registered by the end of the reporting period.
• VAT obligations are determined for goods and services acquired for non-taxable operations on the date of acquisition.
• For goods and services initially acquired for taxable operations but used in non-taxable operations, VAT obligations are determined on the date of actual use.
• Taxpayers must independently assess the compliance of their operations with the Tax Code.
• If the decision to sell apartments is made later, VAT obligations are determined based on primary documents.

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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