- The VAT liability for exporters is determined based on the official exchange rate set by the National Bank of Ukraine on the previous working day. The tax invoice form is approved by the Ministry of Finance’s order and must be completed according to specific guidelines. The tax base for goods/services is determined by their contractual value, excluding certain taxes. The date of VAT liability for exports is the date the customs declaration is issued, confirming the crossing of Ukraine’s customs border. Goods are considered exported when confirmed by a customs declaration. Customs clearance begins with the submission of the customs declaration and is completed once all formalities are fulfilled, marked by customs authorities.
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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