- Contracts for apartment sales were made after construction, with payment in installments
- If apartment sales were not initially planned, VAT obligations are determined at the start of their actual use in non-taxable operations
- According to the tax code, taxpayers must calculate tax obligations based on the tax base and register a consolidated tax invoice by the deadline
- Tax obligations are determined for goods and services acquired for non-taxable operations on the purchase date
- For goods and services initially acquired for taxable operations but used in non-taxable operations, obligations are determined at the start of actual use
- Taxpayers must independently determine the compliance of their operations with the tax code
- If apartment sales were not initially planned, tax obligations are determined at the start of actual use in non-taxable operations, 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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