- The property manager must register as a VAT payer for tax accounting related to property management agreements if the total taxable transactions exceed 1000000 UAH in the last 12 months.
- Property management agreements must be registered with tax authorities without creating legal entities, except for certain specified operations.
- VAT tax obligations apply to property managers for operations related to managed property, excluding specific investment and fund management activities.
- Registration procedures are outlined in the tax accounting and VAT registration regulations by the Ministry of Finance of Ukraine.
- The property manager must submit a VAT registration application along with the necessary documents to the tax authority.
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.
Latest Posts in "Ukraine"
- Briefing document & Podcast: E-Invoicing and E-Reporting in Ukraine
- Security Companies: VAT Registration Deadlines and Conditions When Switching to the General Tax System
- Is Excise Tax Included in Calculating Mandatory VAT Registration Threshold in Ukraine?
- VAT on Services from Non-Residents: Tax Invoice and Declaration for Online Platform Commissions
- VAT Liabilities When Writing Off Assets: Requirements and Documentation for Ukrainian Taxpayers
