- Single tax payers not registered as VAT payers must pay VAT when importing goods into Ukraine.
- They are not required to register as VAT payers for this purpose.
- VAT is paid during customs clearance of the imported goods.
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.
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