- 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"
- Court Upholds VAT Credit Overstatement Due to Supplier Lacking Transport and Employees: Case Law
- VAT on E-Services from Non-Residents: Key Rules for Tax Liability and Invoice Issuance
- VAT Implications When Equipment Payment Is Made by a Third Party in Ukraine
- VAT Payer Re-Registration and Deregistration: When and How It Happens in Ukraine
- Is VAT Charged on Reimbursement for Repair of Exported Goods by a Non-Resident?
